On 1 Jan 20x2, X Ltd acquired all of the assets and liabilities of Y Ltd. As part of the consideration X Ltd provided Y Ltd with 100,000 shares in X Ltd when the value of X Ltd shares was $2.00 which was a 3 year high. Due to concerns that the share price would not be maintained at $2.00 X Ltd agreed to supply cash to the value of any decrease in the share price below $2.00 for the 100,000 shares issued, this guarantee lasting until 30 June 20x2. X Ltd believed there was a 20% chance the shares would fall to $1.80. At 30 June 20x2 the share price of X Ltd fell to $1.80. The journal entry required at 30 June 20x2 is; Select one: a. Provision for Loss in Value of Shares Dr 4 000 Cash cr 4 000 O b. Loss Dr 20 000 Provision for Loss in Value of Shares Cr 20 000 O C. Provision for Loss in Value of Shares Dr 20 000 Gain Cr 20 000 O d. Provision for Loss in Value of Shares Dr 20 000 Cash Cr 20 000 O e. Gain Dr 4 000 Provision for Loss in Value of Shares Cr 4 000