On 1/1/2019, Company Pacquired 95% of Scompany and uses the cost method. Retained earnings Balance for S company on 1/1/2019 was 63000 JD and on 1/1/2020 was 90000 JD. The reciprocal entry on 31/12/2020 is: Select one: O a. Dr. RE-P 27000 Cr. Investment 27000 O b. Dr. Investment 27000 Cr. RE-P 27000 O c. Dr. RE-P 25650 Cr. Investment 25650 O d. Dr. Investment 25650 Cr. RE-P 25650