On 1 July 2017, Peter Limited Acquired All the Issued

On 1 July 2017, Peter Limited acquired all the issued shares of Kerri Limited for $100 000 when the equity of Kerri Limited consisted of: Share capital $70 000
Retained earnings 30 000
The pre-acquisition entry at 1 July 2014 is:
$\begin{array}{llll}\text {Shares in Kerri Limited } & \text { Dr } & 10000 & \\\text { Retained earnings } & \mathrm{Cr} && 30000 & \\\text { Share capital } & \mathrm{Cr} & & 700000\end{array}$


$\begin{array}{llll}\text { Retained earnings } & \text { Dr } & 30000 & \\\text { Share capital } & \mathrm{Dr} & 70000 & \\\text { Shares in Kerri Limited } & \mathrm{Cr} & & 100000\end{array}$

$\begin{array}{llll}\text { Retained earnings } & \text { Dr } & 70000 & \\\text { Share capital } & \text { Dr } & 30000 & \\\text { Shares in Kerri Limited } & \mathrm{Cr} & & 100000\end{array}$

$\begin{array}{llll}\text { Goodwill } & \text { Dr } & 30000& \\\text { Share capital } & \text { Dr } & 70000&\\\text {Shares in Kerri Limited}&\text { Cr } &&100000\end{array}$