Use the above for questions 23-28 Hornet plc acquired 56,000 shares of the 80,000 outstanding shares of Alton on 1 January 2009 for a cash consideration of $ 7M. The fair value of net assets of Alton at this date was $8 M and full goodwill method is used. During 2009 until 31 December 2009 Alton made a net income of $4. On 1 January 2010, Hornet acquired 8,000 additional shares in Alton for $2 M. Required The worksheet journal entry to record the effect of the additional 8,000 shares purchased in Alton on 1 January 2010 includes? Select one: O a. A debit to Retained Earnings for $0.6 M O b. A debit to Retained Earnings for $0.7M c. A debit to non-controlling interests for $0.5M d. A credit to non-controlling interests for $2M e. None of the answers is correct