B Company Ltd, a reporting entity, purchases all the issued shares of Z Company Pty Ltd for $500,000. The net assets of Z Company Pty Ltd at the date of acquisition consist of land $550,000 and a liability of $50,000 with these values representing their respective fair values. B Company Ltd will record the acquisition in its separate accounting records as follows: O a. None of these options is correct b. Dr. Land $500,000 Cr. Liability $50,000 Cr. Cash $500,000 O c. Dr. Investment in Z Company Pty Ltd $500,000 Cr. Cash $500,000 O d. Dr. Investment in Z Company Pty Ltd $500,000 Cr. Issued Capital $500,000