Sipendra Ltd owns all the shares capital of Kiran Ltd. On 1 September 2021. Dipendra Ltd sold irventory to Kiran Ltd $24,100. td originally purchased the inventory for $12,050.60% of the inventory in Kiran Ltd was sold outside the group by 31 Decernbe financial year end). The tax rate is 30%. Record the consolidation elimination entries for the intragroup sale of inventory Dr sales Cost of Sule inveritory D. Defered Tare tiabiny