Tammam Ltd is the parent of Shud Ltd. On 1 January 20X3 Tammam sold inventory to Shud for $20,000. The profit margin on this inventory was $5,000. As of end of financial year, June 30, Shud still held half of this inventory. Which is the correct set of consolidation elimination entries for June 30 20X3 in respect of the inventory? Select one: A. Accounts Debit $ Credit $ Sales 20,000 Cost of sales 20,000 Cost of sales 2,500 Inventory 2,500 --- B. No entry required. --- C. Accounts Debit $ Credit $ Sales 20,000 Cost of sales 20,000 D. Accounts Debit $ Credit $ Sales 20,000 Impairment expense- inventory 20,000 Cost of sales 2,500 Inventory 2,500