A U.S. parent acquired its Singapore subsidiary at the beginning of 2020, for a price that is S$10,000,000 in excess of the subsidiarys book value. The excess paid was attributable to goodwill, which is impaired by S$1,000,000 in 2020. The subsidiarys functional currency is the Singapore dollar. In 2020, the U.S. dollar has strengthened against the Singapore dollar. When doing eliminating entries (R) and (O) to consolidate the subsidiary with the parent at the end of 2020,

a.)there will be a credit to OCI in elimination (R) and a debit to OCI in elimination (O).

b.)there will be a debit to OCI in elimination (R) and a credit to OCI in elimination (O).

c.)there will be debits to OCI in both eliminations (R) and (O).

d.)there will be credits to OCI in both eliminations (R) and (O).