A Group of Entities Comprised of Mark Limited (Parent Entity) $\begin{array}{ll}\text { Mark Limited } & \$ 70,000 \\\text { Roger Limited } & \$ 32,000 \\\text { Graham Limited } & \$ 58,000\end{array}$

Multiple Choice

A group of entities comprised of Mark Limited (parent entity) , Roger Limited (subsidiary entity) and Graham Limited (subsidiary entity) have the following inventories balances. $\begin{array}{ll}\text { Mark Limited } & \$ 70,000 \\\text { Roger Limited } & \$ 32,000 \\\text { Graham Limited } & \$ 58,000\end{array}$ Which of the following amounts is shown as the consolidated inventories balance in the consolidated financial statements?

A) $70 000.
B) $20 000.
C) $160 000.
D) $90 000.