At Acquisition Date a Wholly-Owned Subsidiary Had the Following Equity $\text { DR } \quad \text { Retained earnings } \quad \$ 10000$

At acquisition date a wholly-owned subsidiary had the following equity items:
Retained earnings $14 000
Share capital $30 000
General reserve $ 6 000
In the year following the acquisition the subsidiary transferred $10 000 from pre-acquisition retained earnings, to the general reserve account. At the reporting date following the reserve transfer, the following consolidation adjustment is needed:

A)
$\text { DR } \quad \text { Retained earnings } \quad \$ 10000$
$\text { CR } \quad \text { General reserve } \quad \$ 10000$
B)
$\text { DR } \quad \text { General reserve } \quad \$ 10,000$
$\text { CR } \quad \text { Shares in subsidiary } \quad \$ 10,000$
C)
$\text { DR } \quad \text { Shares in subsidiary } \quad \$ 10,000$
$\text { CR } \quad \text { Retained earnings } \quad \$ 10,000$
D)
$\text { DR } \quad \text { General reserve } \quad \$ 10,000$
$\text { CR } \quad \text { Retained earnings } \quad \$ 10,000$