On 16 May 2021, Zebra Ltd sold an equipment to its subsidiary Nando Ltd for $100,000, this asset having a carrying amount at time of sale of $110,000. The equipment was regarded by Zebra Ltd as a depreciable non-current asset, being depreciated at 10% p.a. on cost, whereas Nando Ltd records the equipment as inventory. The asset was sold to external party by Nando Ltd before 30 June 2021. The worksheet entry for the year ended 30 June 2021 would include which of the following adjustments? Tax rate is 30%. Select one: a. Cr Cost of sales 110 000 O b. Dr Cost of sales 10 000 O c. Cr Cost of sales 10,000 Od. Dr Inventory 10,000 Clear my choice