Brahtz Brothers owns 100% of Schweinfurt Company. At year-end, Schweinfurt owes Brahtz Brothers $52,000. If a consolidated balance sheet is prepared at year-end, how is the $52,000 handled? Select one: O A. The $52,000 is reported as goodwill on the consolidated balance sheet OB. The $52,000 is eliminated on the consolidated balance sheet O C. The $52,000 is amortized as an intangible asset on the consolidated balance sheet 0 D. The $52,000 is shown as an unearned revenue on the consolidated balance sheet