8. Bale Limited acquired 100% of the shares in Tima Limited on a cum div. basis for $200 000. At acquisition date, the subsidiary had a declared dividend of $10 000. The pre-acquisition elimination entry must include the following line: DR Shares in subsidiary $190 000 CR Shares in subsidiary $200 000 CR Shares in subsidiary $190 000 CR Shares in subsidiary $10 000 d