Chapman Company obtains 100 percent of Abernethy Company's stock on January 1, 2020. As of that date, Abernethy has the following trial balance: Debit Credit $ 57,600 $ 40,600 50,000 126,000 65,750 250,000 Prepare entry *C to convert parent's beginning retained earnings to full accrual basis. Note: Enter debits before credits. Accounts Debit Credit Date December 31, 2020