Six Co owns 80% of the equity share capital of Seven Co. At 31 December 20X4 the trade receivables and trade payables of the two companies were as follows: Six Co Seven Co Trade receivables $64000 $39000 Trade payables $37000 $48000 These figures include $30000 that is owed by Seven Co to Six Co for the purchase of goods for which Six Co has not yet paid. These goods were sold by Six Co for a profit of $15000 and 50% of them were still held as inventory by Seven Co at 31 December 20X4. What should be the amounts for trade receivables and trade payables in the consolidated statement of financial position as at 31 December 20X4? A Trade receivables $73000 Trade payables $55000 B Trade receivables $88000 Trade payables $70000 C Trade receivables $95000 Trade payables $77000 D Trade receivables $103000 Trade payables $85000