Tree plc acquired 100% of the ordinary shares in Bush Ltd and Flower Ltd some years ago. The retained earnings of the three companies as at 31 December 2020 were as follows: Tree plc Bush Ltd '000 Flower Ltd '000 '000 80 Retained earnings 40 50 At acquisition Bush Ltd had retained earnings of 10,000 and Flower Ltd had retained losses of 20,000. What are the consolidated retained earnings of Tree plc on 31 December 2020? 170,000 200,000 180,000 160,000