On January 1, 20X1, Dillard Company paid $900,000 to acquire all of Midwestern Company's common stock. The $200,000 excess paid above Gold's book value was attributed to a building with a 20-year life whose market value was $100,000 more than its book value and to unrecorded customer lists whose market value was $60,000 with a 6-year life. On Dec. 31, 20X2, two years later, Dillard is preparing its consolidated financial statements. Goodwill has not been impaired.

As of December 31, 20X2, Gold reported its year-end values as follows:

Revenues $250,000

Expenses $160,000

Dividends declared $ 10,000

Which of the following would be included in consolidated worksheet R entry on Dec. 31, 20X2?

Question options:

	Debit Customer Lists $10,000
	Credit Building $95,000
	Credit Investment in Midwestern $185,000
	Debit Revenues $250,000