please solve

Keepcup Ltd owns all the shares in Enviro Ltd. On 30 June 2020 Enviro Ltd has dividend declared of $14,000 and dividend paid of $28,000. Keepcup Ltd has dividend declared of $11,000 and dividend paid of $10,000. What consolidation adjusting entry is required to eliminate the dividend revenue on 30 June 2020? O Dr Dividend revenue $25,000 No consolidation entries are required O Dr Dividend revenue $42,000 O Dr Dividend revenue $63,000