Question 4 5 pts On 1 May 2017, C Ltd paid 385,000 to acquire the entire share capital of D Ltd. The equity of D Ltd on that date consisted of ordinary share capital of 178,000 and retained earnings of 85,000. All of its assets and liabilities were carried at fair value. On 30 April 2019, the retained earnings of C Ltd and D Ltd are 870,000 and 115,000 respectively. Goodwill arising on consolidation has suffered an impairment loss of 10% since 1 May 2017. Group retained earnings at 30 April 2019 are: 912,200 926,400 897,600 887,800