Green Ltd Purchased 90 Per Cent of the Issued Capital

Green Ltd purchased 90 per cent of the issued capital and in the process gained control over Maroon Ltd on 1 July 2015.The fair value of the net assets of Maroon Ltd at purchase was represented by:
$$\begin{array} { | l | r | } \hline \text { Share capital } & \$ 3220000 \\\hline \text { Retained earnings } & 740000 \\\hline & \$ 3960000 \\\hline\end{array}$$
Green Ltd paid cash consideration of $3 700 000 for Maroon Ltd.During the period ended 30 June 2017,Maroon Ltd paid management fees of $100 000 to Green Ltd and Maroon had an operating profit of $405 000.Maroon Ltd declared a dividend of $98 000 during the period.Green purchased inventory from Maroon during the period ended 30 June 2017 for $100 000.The inventory cost Maroon Ltd $85 000 and at the end of the period Green had 35 per cent of that inventory still on hand.Maroon's opening retained earnings for the period ended 30 June 2017 was $810 000.Goodwill has been determined to have been impaired by $13 600.Companies in the group use perpetual inventory systems and accrue dividends when they are declared by subsidiaries.There were no other inter-company transactions.Ignore tax implications.
For the period ended 30 June 2017,what consolidation journal entries are required and what is the outside equity interest?

A)

B)

C)

D)