A Ltd acquires 80% of the shares of B Ltd on 1 September 20x5. B Ltd's individual statement of profit or loss and other comprehensive income for the year ended 31 December 20x5 showed "Profit after tax" of $30,000. Assume that B Ltd's revenues and expenses accrue evenly throughout the year. The amount of B Ltd's pre-acquisition profit and the amount of B Ltd's post- acquisition profit that is to be included in A Ltd's consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 20x5 should be respectively: $16,000 and $8,000. None of the listed choices. O $10,000 and $20,000. $20,000 and $10,000. $8,000 and $16,000.