On December $31,$ Year $4,$ Rent Company exchanged $25,000$ shares of its $$10$ par value stock for all of the outstanding shares of Subic Company. The fair value of Rent's stock was $$40$ at the date of acquisition.

The December $31,$ Year $4,$ balance sheet items of the Subic Company are presented in the opposite column on both a historical cost and a fair value basis.

Historical

Fair

Cost

Value

Current assets

$$250,000$

$$300,000$

Fixed assets

$350,000$

$500,000$

Liabilities

$100,000$

$100,000$

Common stock, $$10$ par

$300,000$

Retained earnings

$200,000$

Question

Which entry in its separate financial statements records Rent's investment in its new subsidiary?