On 1 July 2021, Pineapple Limited Acquired All the Issued $\quad$

On 1 July 2021, Pineapple Limited acquired all the issued shares of Melon Limited for $250 000 when the equity of Melon Limited consisted of: Bhare capital $\quad$$\quad$$\$ 130,000$
Retained earrings $\quad$ 120,000 The pre-acquisition entry at 1 July 2021 is:
a. $\begin{array}{lll}\text { Shares in Melon Limited }&\mathrm{Dr}&250,000\\\text { Retained eamings } & \mathrm{Cr} && 120,000 \\\text { Share capital } & \mathrm{Cr} && 130,000\end{array}$

b. $\begin{array}{lll}\text { Retained earnings } & \mathrm{Dr} & 120,000 \\\text { Share capital } & \mathrm{Dr} & 130,000 \\\text { Shares in Melon Limited } & \mathrm{Cr} &&250,000\end{array}$

c. $\begin{array}{lll}\text { Retained earnings } & \mathrm{Dr} & 130,000 \\\text { Share capital } & \mathrm{Dr} & 120,000 \\\text { Shares in Melon Limited } & \mathrm{Cr} &&250,000\end{array}$

d. $\begin{array}{lll}\text { Goodwill } & \text { Dr } & 120,000 \\\text { Share capital } & \text { Dr } & 130,000 \\\text { Shares in Melon Timited } & \mathrm{Cr} &&250,000\end{array}$