A parent provides consulting services to its wholly$-$owned subsidiary during the year. The parent charged the subsidiary $$300,000$ for the services. The parent$$s cost of providing the services is $$265,000.$ The companies use service revenue and service expense, as appropriate, to record this transaction on their own books. The consolidation eliminating entry or entries related to the intercompany services would be:

a$.$ a debit to service revenue, $$300,000$

b$.$ a debit to service expense, $$265,000$

c$.$ a credit to gross profit, $$35,000$

d$.$ a credit to service revenue, $$300,000$