On January 1, 20X8, Polo Corporation acquired 75 percent of Stallion Company's voting common stock for $300,000. At the time of the combination, Stallion reported common stock outstanding of $200,000 and retained earnings of $150,000, and the fair value of the noncontrolling interest was $100,000. The book value of Stallion's net assets approximated market value except for patents that had a market value of $50,000 more than their book value. The patents had a remaining economic life of ten years at the date of the business combination. Stallion reported net income of $40,000 and paid dividends of $10,000 during 20X8. Based on the preceding information, which of the following is a consolidating entry needed to prepare a full set of consolidated financial statements at December 31, 20X8: A)debit Common Stock 200,000 Retained Earnings 150,000 Income from Stallion Co. credit 40,000 Dividends declared 10,000 Investment in Stallion Co. 285,000 NCI in NA of Stallion Co. 95,000 B)debit Depreciation Expense 5,000 credit Income from Stallion Co. 4,000 NCI in NI of Stallion Co. 1,000 C) debit Common Stock 200,000 Retained Earnings 150,000 Income from Stallion Co. 30,000 NCI in NI of Stallion Co. 10,000 credit Dividends declared 10,000 Investment in Stallion Co. 285,000 NCI in NA of Stallion Co. 95,000 D) debit Patents credit 50,000 Accumulated Depreciation 10,000 Investment in Stallion Co. 30,000 NCI in NA of Stallion Co. 10,000