At acquisition date, a wholly owned subsidiary had the following equity items:

Retained earnings	$14,000
Share capital	30,000
General reserve	6,000

Immediately after acquisition the subsidiary transferred $12,000 from pre-acquisition Retained earnings, to the General reserve account.

In the financial reporting periods subsequent to acquisition, part of the pre-acquisition consolidation entries would include:

		a. DR General reserve $12,000 CR Retained earnings $12,000
		b. DR Retained earnings $12,000 CR General reserve $12,000
		c. DR Shares in subsidiary $12,000 CR Retained earnings $12,000
		d. DR Transfer to General Reserve $12,000 CR General reserve $12,000