On December 31, 2018, A Company acquired controlling ownership of B Company. A consolidated balance sheet was prepared immediately. Partial balance sheet data for the two companies and the consolidated entity at that date follow: A Company and B Company Balance Sheet Data December 31, 2018 A Company B Company Consolidated Entity Cash Accounts Receivable Inventory Buildings and Equipment Less: Accum Depreciation Investment in B Co Stock Goodwill Total Assets $56,000 35,000 42.000 140,000 (35,000) ? $21,000 ? 35,000 98,000 (19,600) $77,000 54,600 80.500 255,500 (54.600) $324.800 $161.000 10.500 $423.500 2 Accounts Payable S42,000 $22.400 $57.400 Wages Payable ? ? 54,600 Notes Payable 70.000 42.000 112,000 Common Stock 70,000 35,000 ? Retained Earnings 107.800 42.000 ? Noncontrolling Interest 21,700 Total Liabilities and Equities $161.000 $423.500 During 2018. A Company provided consulting services to B Company and has not yet paid for them. There were no other receivables or payables between the companies at December 31, 2018. Based on the information given, what is the amount of unpaid consulting services at December 31, 2018, on work done by A Company for B Company? O $0 O $3,500 O $7,000 O $10,500