What would the consolidation journal entry for journal reference i have been:

a.

Dr Opening retained earnings	21
Dr Income tax expense	9
Cr Opening inventory (P&L)		30

b.

Dr Opening inventory (P&L)	30
Dr Income tax expense	9
Cr Opening retained earnings		39

c.

Dr Opening retained earnings	9
Dr Income tax expense	21
Cr Opening inventory (P&L)		30

d.

Dr Opening inventory (P&L)	30
Cr Income tax expense		9
Cr Opening retained earnings		21

Consolidated Entity $'000 5,430 601 3,684 09 to 664 ? ? d e 412 Consolidation worksheet for financial year ended 30 June 2021 Joey Chandler Adjustments Ltd Ltd Debit Ref Credit $'000 $'000 $'000 $'000 Sales revenue 4,360 1,570 500 f Less cost of goods sold Opening inventories 375 256 i 30 Add purchases 3,080 1,104 f 500 Less closing inventories 425 279 40 Cost of goods sold 3,030 1,081 Gross profit 1,330 489 Dividend revenue 70 0 70 j Management fee revenue 25 0 25 Interest revenue 0 15 15 Depreciation expense 245 187 1 20 Finance costs 105 98 15 Other expenses 325 79 20 c/d 25 Profit before tax 750 Tax expense 265 45 15.00 i/g/ 12.00 Profit after tax for the year 485 95 Retained earnings 1 July 2020 849 394 233 b/i/1 64 Dividends paid (53) (28) j 28 Dividends declared (107) (42) 42 Retained earnings 30 June 1,174 419 2021 Issued capital 750 400 400 b Revaluation surplus 190 0 84 b/a 84 Fair value adjustment Shareholders' equity 2,114 819 Assets " e 188 399 140 ? 313 2 1,074 (53) (107) 1,411 750 190 ? 250 Cach 104 170 1,174 419 TIUTT 1,411 750 400 400 b 750 190 0 190 84 b/a 84 2,114 819 ? 190 170 360 173 109 h 40 242 42 0 k 42 425 279 g 40 664 640 0 b 0 250 640 250 e 450 120 a 1,669 Retained earnings 30 June 2021 Issued capital Revaluation surplus Fair value adjustment Shareholders' equity Assets Cash Accounts receivable Dividends receivable Inventories Investment in Chandler Ltd Loan to Joey Ltd Land Buildings Accumulated depreciation Plant and equipment Accumulated depreciation Goodwill (net) Deferred tax asset Total assets Less liabilities Current taxes payable Accounts payable Dividend payable Loan from Chandler Ltd Mortgage loan Deferred tax liabilities 968 1,099 1,440 (475) 1,025 (275) (525) 690 10 1 2,408 (1,000) 1,725 (595) 16 (290) 60 90 36 1 b/c g/ 20 35 36.00 18.00 78 25 2,126 4,319 5,567 111 87 198 292 50 40 h 302 107 42 42 k 107 250 0 250 e 1,255 1,100 2,355 190 28 a 36 254 Net assets 2,114 819 1,996.00 1,996.00