A parent company acquires a subsidiary on January 1, 2014. The subsidiarys equipment (five year remaining life, straight-line) is undervalued by $25 million at the date of acquisition. On the consolidation working paper prepared at December 31, 2016 (three years later), how are the eliminating entry (R) and (O) entry recorded (respectively)? (Points : 4) $15 million debit and $5 million debit $ 5 million credit and $5 million credit $10 million debit and $5 million debit $15 million credit and $5 million credit