On V/1/2019. Company Pacquired 80% of S company and uses the cost method. Retained earnings Balance for S company on 11/2019 was 145000 JD and on 1/1/2020 was 180000 JD. The reciprocal entry on 31/12/2020 is: Select one: a Dr. Investment 35000 Cr. RE-P 35000 b. Dr. RE-P 35000 Cr. Investment 35000 Dr. Investment 28000 Cr. RE-P 28000 & DE RE-P28000 Chinvestment 28000