On 1 February 2023, WAT Ltd issues shares with a fair value of $200 000 as consideration for the acquisition of a business division from ER Ltd. The recorded assets acquired were as follows. Records of ER Ltd Fair Value $50 000 Warehouse Inventories Net assets $70.000 25 000 35 000 $75.000 $ 105 000 The business sale agreement includes the existing customer contracts of ER Ltd. These contracts are not included in ER Ltd's accounting records and have a fair value of $80.000. What is the journal entry of WAT Ltd to record the business combination? O a DR. Warehouse $50 000 DR. Inventories $25 000 DR. Goodwill $125 000 CR. Shares in WAT Ltd $200 000 Ob. DR. Warehouse $70 000 DR. Inventories $35 000 DR. Goodwill $95.000 CR. Share Capital $200 000 OC. DR. Customer Contracts $80 000 DR. Warehouse $50 000 DR. Inventories $25.000 DR. Goodwill $45.000 CR. Share Capital $200 000 O d. DR. Customer Contracts $80 000 DR. Warehouse $70 000 DR. Inventories $35 000 DR. Goodwill $15.000 CR. Share Capital $200 000