On 1 January 2005 Maya Ltd acquired all the shares in Bobo ltd. At the date of acquisition Bobo Ltd had internally generally mastheads with a fair value of $280,000. The useful life of the mastheads is estimated to be 10 years. At 30 June 2013, the consolidation entry required to record amortisation expense on the mastheads is: O a Dr Amortisation expense $28,000: Cr Accumulated amortisation $28,000 O b. Dr Amortisation expense $14,000; Cr Retained earnings $196,000; Cr Accumulated amortisation $210,000 O c. Dr Amortisation expense $14,000; Cr Retained earnings $252,000; Cr Accumulated amortisation $280,000 O d. Dr Amortisation expense $28,000; Cr Retained earnings $224,000; Cr Accumulated amortisation $252,000. O e. Dr Amortisation expense $28,000; Cr Retained earnings $210,000; Cr Accumulated amortisation expense S238,000 22C R