Company Beta Inc acquires a business on September 30, 2018, and as part of its acquisition accounting establishes a preliminary estimate of fair value of acquired equipment of $30,000, pending receipt of full appraisal. As of December 31, 2018, the company's year-end, accumulated depreciation on this asset was $1,500 and the net carrying value was $28,500. As of March 31, 2019, accumulated depreciation on this asset was $3,000 and the net carrying value was $27,000. As part of finalizing the first quarter report the company obtained the final appraisal on this asset and determined that the fair value at the date of the acquisitionwas$40,000. What is the entry for the measurement period adjustment under U.S.GAAP.

1. dr fixed asset $9,000, CR, income$9,000
2. DR fixed assets-$9,000, DR depreciation-$1,000, CRgoodwill-$10,000
3. DR fixed assets-$10,000, CR goodwill$10,000
4. DR fixed assets-$9,000, DR retained earnings (prior period adjustment) $1,000, CR goodwill-$10,000