Banderas Ltd Acquires All the Issued Capital of Ryan Ltd

Banderas Ltd acquires all the issued capital of Ryan Ltd for a cash payment of $2 900 000 on 30 June 2014.The statement of financial position of Ryan Ltd at purchase date is: Assuming the assets are at fair value,what is the consolidation entry to eliminate the investment in Ryan Ltd?

A)
$$\begin{array} { | c | l | r | r | } \hline & & ( \$ 000 ) & ( \$ 000 ) \\\hline \mathrm { Dr } & \text { Share capital } & 2500 & \\\hline \mathrm { Dr } & \text { Retained earnings } & 995 & \\\hline \mathrm { Dr } & \text { Goodwill } & & 595 \\\hline \mathrm { Cr } & \text { Investment in Ryan Ltd } & & 2900 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | r | r | } \hline & & ( \$ 000 ) & ( \$ 000 ) \\\hline \mathrm { Dr } & \text { Share capital } & 2500 & \\\hline \mathrm { Dr } & \text { Goodwill } & 400 & \\\hline \mathrm { Cr } & \text { Investment in Ryan Ltd } & & 2900 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | r | r | } \hline & & ( \$ 000 ) & ( \$ 000 ) \\\hline \mathrm { Dr } & \text { Share capital } & 2500 & \\\hline \mathrm { Dr } & \text { Retained earnings } & 995 & \\\hline \mathrm { Cr } & \text { Excess } & & 595 \\\hline \mathrm { Cr } & \text { Investment in Ryan Ltd } & & 2900 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | r | r | } \hline & & ( \$ 000 ) & ( \$ 000 ) \\\hline \mathrm { Dr } & \text { Share capital } & 2072 & \\\hline \mathrm { Dr } & \text { Retained earnings } & 828 & \\\hline \mathrm { Cr } & \text { Investment in Ryan Ltd } & & 2900 \\\hline\end{array}$$