Question 9 1 pts On 15 April 2021, Pike Ltd acquired all the shares in Salmon Ltd. At the date of acquisition, all the identifiable net assets of Salmon Ltd were at fair value except for inventory which was recorded by the subsidiary at $65,000. The fair value of the inventory was $93,000 at the date of acquisition. The inventory was sold on 30 November 2021 for $86,000. The consolidation entry required at 30 June 2021 is: Dr Inventory $28,000; Cr FVA $19,600; Cr DTL $8,400 Dr Retained earnings $19,600; Cr FVA $19,600 No consolidation entries are required O Dr COGS $28.000; Cr FVA $19,600; Cr DTL $8,400