In business combination, the fair value of combinee inventories was $ 150,000 and the carrying amount of inventories was $ 200,000. The journal entry to allocate liquidated company to identifiable assets and liabilities with remainder to goodwill includes:

a.

Debit to inventories $ 50,000.

b.

Credit to inventories $ 150,000.

c.

Debit to inventories $ 150,000.

d.

Debit to inventories $ 200,000.