On January 1, 2017, Astrakan Company acquires 80% of the outstanding common stock of Gobi, Inc. for a purchase price of $970,000. It was determined that the fair value of the non-controlling interest in the subsidiary is $240,000. The book value of the Gobis stockholders equity on the date of acquisition is $700,000 and its fair value of net assets is $1,100,000. The acquisition-date acquisition accounting premium (AAP) is allocated $250,000 to equipment with a remaining useful life of 10 years, and $150,000 to a patent with a remaining useful life of 6 years.

The [A] consolidating journal entry (on Astrakans books) to recognize the acquisition date AAP and allocate the ownership interest in those assets to the parent and non-controlling interests includes:

a. Equity investment, credit, $510,000

b. Non-controlling interest, credit, $102,000

c. LaSalles retained earnings, debit, $410,000

d. Non-controlling interest, credit, $100,000