In Relation to Pre-Acquisition of a Subsidiary Entity,which of the Following

Multiple Choice

In relation to pre-acquisition of a subsidiary entity,which of the following events can cause a change in the pre-acquisition entry subsequent to acquisition date?
I Transfers from post-acquisition retained earnings
II Dividends paid from pre-acquisition reserves
III Transfers from pre-acquisition retained earnings
IV Impairment of goodwill

A) I,II,III and IV
B) I,III and IV only
C) II and III only
D) III and IV only.