6. The end-of-period closing entries for a parent company that uses the equity method of accounting for the operating results of a wholly owned subsidiary include a credit to the Retained Earnings of Subsidiary ledger account in the amount of the:

a. Ending retained earnings of the subsidiary.

b. Net income of the subsidiary for the period.

c. Undistributed earnings of the subsidiary for the period.

d. Dividends declared by the subsidiary during the period.