Mia Ltd owns all the shares in Darcy Ltd$.$ On $30$ June $2019,$ Darcy Ltd had dividend declared of $$97,000$ and dividend paid of $$45,000$ while Mia Ltd had dividend declared of $$68,000$ and dividend paid of $$53,000.$ What consolidation adjusting entry is required to eliminate the dividend payable on $30$ June $2019?$

Group of answer choices

Dr Dividend payable $$53,000$

Dr Dividend payable $$68,000$

Dr Dividend payable $$45,000$

Dr Dividend payable $$97,000$