Halwell Motor Company acquires all of the stock of Ornex Auto Services for $168,000,000 in cash. The books of Ornex report the following account balances at the date of acquisition (in trial balance format). Date-of-acquisition fair values are also displayed. Current assets Book Value Dr (Cr) Fair Value Dr (Cr) $2,800,000 $1,820,000 Property, net 165,200,000 112,000,000 Liabilities (98,000,000) $(100,800,000) Capital stock (28,000,000) Retained earnings (42,000,000) Total $0 Ornex has no previously unrecorded identifiable intangibles. On the consolidation working paper, eliminating entry (E) Select one: O 0 a. credits Investment in Ornex by $98,000,000 b. debits current assets by $980,000 c. debits capital stock by 28,000,000 d. debits goodwill by $154,980,000