The Parent Ltd acquired Subsidiary Ltd 80% shareholders equity on 1 July 2016 for $250,000. At that date, Subsidiary Ltd had a share capital of $200,000 and Retained earnings of $300,000. What is the consolidation entry required for the year ending 30 June 2018? Dr Goodwill 110,000 Dr Investment in Subsidiary Ltd 250,000 Cr share capital $200,000 Cr retained earning $160,000 Dr Goodwill 200,000 Dr Investment in Subsidiary Ltd 250,000 Cr share capital $250,000 Cr retained earning $200,000 Dr share capital $250,000 Dr retained earning $200,000 Cr Gain on bargain purchase 200,000 Cr Investment in Subsidiary Ltd 250,000 Dr share capital $200,000 Dr retained earning $160,000 Cr Gain on bargain purchase 110,000 Cr Investment in Subsidiary Ltd 250,000