Company Ltd, a reporting entity, purchases all the issued shares of Company Pty Ltd for $200,000. The net assets of Company Pty Ltd at the date of acquisition consist of equipment $600,000 and a loan of $400,000 with these values representing their respective fair values. Company Ltd will record the acquisition in its separate accounting records as follows: a. Dr. Equipment 600,000 Cr. Loan $400,000 Cr. Cash $200,000 b. Dr. Investment in B Company Pty Ltd $200,000 Cr. Cash $200,000 c. Dr. Investment in B Company Pty Ltd $200,000 Crissued Capital $200,000 d. Dr. Equipment $600,000 Cr. Loan $400,000 Cr. Issued Capital $200,000 e. Dr. Investment in C Company Pty Ltd $200,000 Cr. Cash $200,000