To eliminate the intragroup sale and the unrealised profit the pro-forma journal would be: Question 2Select one: a. Debit Revenue 18 000 Credit Cost of Sales 18 000 b. Debit Sales 138 000 Credit Equipment 138 000 c. Debit Revenue 138 000 Credit Cost of Sales 120 000 Credit Equipment 18 000 d. Debit Revenue 138 000 Credit Cost of sales 18 000 Credit Equipment 120 000