The working paper elimination on the date of the Parent Corporation and subsidiary Company on 31/12/2019 date of business combination included Inventories (first-in, first-out cost)Subsidiary $50,000, under equity method, the working paper eliminations, in journal entry format for Parent Corporation and its subsidiary on 31/12/2020 includes:

a. Credit to inventories $50,000.

b. Credit cost of goods sold $50,000.

c. Debit to inventories $50,000.

d. Debit to cost of goods sold $50,000.

Amer and Samer, partners of Amer & Samer LLP, who share net income and losses in a 3:2 ratio, respectively, decided to liquidate the partnership. A portion of the noncash assets had been realized, but assets with a carrying amount of $21,000 were yet to be realized. All liabilities had been paid, and cash of $10,000 was available for distribution to partners. The partners capital account credit balances were $20,000 for Amer and $11,000 for Samer. the amount of cash (totaling $10,000) to be distributed to each partner would be:

a. $7,400 for Amer and $2,600 for Samer.

b. $2,600 for Amer and $7,400 for Samer.

c. $6,000 for Amer and $4,000 for Samer.

d. $4,000 for Amer and $6,000 for Samer.

Please please, I don't have enough time, help me