D Company Ltd, a reporting entity, purchases all the issued shares of E Company Pty Ltd for $2,100,000. The net assets of E Company Pty Ltd at the date of acquisition consist of land $2,500,000 and a liability of $400,000 with these values representing their respective fair values. D Company Ltd will record the acquisition in its separate accounting records as follows: a. Dr. Investment in E Company Pty Ltd $2,100,000 Cr. Issued Capital $2,100,000 b. Dr. Investment in E Company Pty Ltd $2,100,000 Cr. Cash $2,100,000 c. None of these options is correct Od. Dr. Land $2,500,000 Cr. Liability $400,000 Cr. Cash $2,100,000