On January 1, 2020. Barber Corp. paid $1,160,000 to acquire Thompson Co. Thompson maintained separate Incorporation. Barber used the equity method to account for the Investment. The following information is available for Thompson's assets, liabilities, and stockholders' equity accounts on January 1, 2020: Book Fair Value Value $130,000 $130,000 75,000 193,000 276,000 Current assets Land Building (twenty year life) Equipment (ten year life) Current liabilities Long-term liabilities Common stock Additional paid-in capital Retained earnings 250,000 540,000 26,000 124,000 233,000 389,000 223,000 518,000 26,000 124,000 Thompson earned net income for 2020 of $134,000 and paid dividends of $51,000 during the year. At the end of 2020, the consolidation entry to eliminate Barber's accrual of Thompson's earnings would include a credit to Investment in Thompson Co. for Multiple Choice O $83.000 O $133,100 $134.000 $134,900. O SO