A Ltd purchased 100% of the shares of B Ltd on 30 June 2018. On 30 June 2019, the goodwill acquired was regarded as having been impaired by $40,000. On 30 June 2020, the appropriate consolidation entry for the 2019 goodwill impairment will include the following line: a. Dr Accumulated goodwill impairment losses $40 000 b. Dr Goodwill impairment expense $40 000 Dr Retained profits (SOP) $40 000 d. Dr Goodwill $40 000 C