On 01/07/2023 Applaws, an Australian listed company, with the Australian dollar as functional and presentation currency, bought 100% of the equity of Poes Ltd., a Belgian company with the Euro as functional and presentation currency. Applaws paid 1,000,000 AUD in cash for the transaction. At the date of the transaction, the net assets for Poes Ltd. are carried at their fair value of 500,000 EUR, this is represented in 400,000 EUR share capital and 100,000 EUR revaluation surplus. On 30/06/2024 Poes has not recorded any revenues or expenses for the year, and the fair value of their assets and liabilities has not changed. Relevant exchange rates are below: AUD EUR 1/07/2023 1 0.65 Average for the year 30/06/2024 1 0.67 1 0.63 On 30/06/2024, after consolidating Poes Ltd. into the Applaws group, the group will record a goodwill debit balance and a foreign currency translation reserve credit balance relating to Poes Ltd. of (rounded to the nearest $): O O O O Goodwill $230,769 Foreign currency reserve $7,326 Goodwill $206,349 Foreign currency reserve $24,420 Goodwill $238,095 Foreign currency reserve $31,746 Goodwill $253,731 Foreign currency reserve $22,962 None of the other options