Unity Ltd acquired 100% of the issued shares of Vista Ltd for cash consideration of $250 000. At the date of acquisition, Vista Ltd Had had share capital of $100 000, retained earnings of $60 000 and liabilities of $80 000. There are no fair value adjustments required at the acquisition date. What is the amount of goodwill recognised on consolidation? O a. $10,000 O b. $90,000 Oc. $110,000 O d. $150,000 Next page