A Company Purchases All the Issued Shares of B Company

A company purchases all the issued shares of B company for $2,000,000.The net assets of B Company consist of land $2,100,000 and a liability of $100,000.A company will record the acquisition as follows:

A) DR Land $2,100,000 CR Liability $100,000
CR Cash $2,000,000
B) DR Shares in B $2,000,000 CR Share Capital $2,000,000
C) DR Shares in B $2,000,000 CR Cash $2,000,000
D) none of the above