Please solve it quickly.

Creprie Ltd acquired all the shares in Bretonne Ltd on 30 June 2020. At the date of acquisition Bretonne Ltd had a dividend payable of $42,000. The shares are acquired cum div. The dividend is paid on 8 July 2020. Which of the following statements is correct? As Creprie Led receives the dividend when it is paid, a consolidation adjusting entry is required to credit the dividend receivable at 30 June 2020. O As Creperie Lid does not receive the dividend when it is paid, no consolidation adjusting entry is required to eliminate the dividend payable and dividend receivable account at the date of acquisition. As Creprie Ltd receives the dividend when it is paid, a consolidation adjusting entry is required to debit the dividend payable at 30 June 2021. As Creprie Ltd receives the dividend when it is paid, no consolidation entries are required to eliminate dividend payable and dividend receivable at 30 June 2020