Balance sheet information for Pawn Company and its 90% owned subsidiary, Sox Corporation, at December 31, 2016, is summarized as follow: Pawn Sox

Current assets-net $200,000 50,000

Property, plant, and equipment-net 1,000,000 600,000

Investment in Sox 558,000

Total assets $ 1,758,000 $650,000

Current liabilities $100,000 $30,000

Capital stock $800,000 $400,000

Retained earnings $858,000 220,000

$1,758,000 $650,000

Pawn acquired its interest in Sox for cash at book value several years ago when Sox's assets and liabilities were equal to their fair values.

The consolidate balance sheet of Pawn and Sox at December 31, 2016, will show

a. non-controlling interest, $65,000

b capital stock, $800,000

c. investment in Sioux, $558,000

d. retained earnings, $1,078,000