Blane Ltd in the above Question (10) declared a final ordinary dividend for 1985 of £8000 . The folIowing adjustment must be made in respect of the above dividend to the cost of the investment in the accounts of Dun Ltd and to the goodwill arising on consolidation:

(a) Both to be reduced by £6000 ;

(b) Both to be reduced by £8000;

(c) Cost of investment to be reduced by £8000, goodwill to remain unchanged;

(d) Cost of investment to be reduced by £6000, goodwill to remain unchanged.