Easts Limited acquired 100% of the shares in Tigers Limited on a cum div. basis for $200,000. At acquisition date, the subsidiary had a declared dividend of $10 000. The pre-acquisition entry must include the following line: Select one: O a. CR Shares in subsidiary $10 000 O b. CR Shares in subsidiary $190 000 O c. CR Shares in subsidiary $200 000 Od. DR Shares in subsidiary $190 000