10 Augustine Plcacquired 160,000 ordinary shares in Veronica Plcon 1 April 2015 at a cost of GH154,000. Veronica Ltds retained earnings at that date were GH100,000 and its issued ordinary share capital was GHS200,000 [consisting of 200,000 ordinary shares issued at GHS1 per share]. Non-controlling interest [NCI] is measured at proportionate share of the net assets of subsidiary. What is the amount of the gain on a bargain purchase arising on the acquisition? A GH70,000 B GH86,000 C GH126,000 D GH146,000