At Acquisition Date a Wholly Owned Subsidiary Had the Following

At acquisition date a wholly owned subsidiary had the following equity items: ? Retained earnings $14 000
? Share capital $30 000
? General reserve $6000
In the year following the acquisition the subsidiary transferred $10 000 from pre-acquisition retained earnings to general reserve. At the reporting date following the reserve transfer, the following consolidation adjustment is needed:

A) $\begin{array} { l c c c } \text { DR } &\text { Transfer to general reserve }& \$ 10,000 \\\mathrm { CR }& \text { General reserve }& \$ 10,000\end{array}$
B) $\begin{array} { l l l l } \text { DR } & \text { General reserve } & \$ 10000 \\\text { CR } & \text { Shares in subsidiary } & \$ 10000\end{array}$
C) $\begin{array}{lrr}\text { DR } & \text { Shares in subsidiary }&\$10,000 \\ \text { CR } & \text { Retained earnings }&\$10,000\end{array}$
D) $\begin{array} { l l l l l } \text { DR } & \text { General reserve } & \$ 10,000 & \\\text { CR } & \text { Transfer to general reserve } & \$ 10,000\end{array}$