Bridget Ltd acquired all the shares in Jones Ltd on 30 June 2013. On 1 January 2014 Bridget sold plant to Jones Ltd for $350,000. Bridget had originally purchased the plant for $400,000 on 1 July 2011 . The original useful life of the plant was 10 years. The consolidation entry required to record the subsequent depreciation adjustment on the plant on 30 June 2017 is: a. Dr Retained earnings \$16,667; Dr Depreciation expense $6,667;Cr Accumulated depreciation $23,334 b. Cr Retained earnings 23,334; Dr Accumulated depreciation $23,334 c. Cr Retained earnings $16,667; Cr Depreciation expense $6,667; Dr Accumulated depreciation \$23,334 d. Cr Dépreciation expense $23,335; Dr Accumulated depreciation $23,335 e. Dr Depreciation expense $6,667; Cr Accumulated depreciation $6,667