On May 31, 2020, the current fair values and carrying amounts of Subsidiary's assets and liabilities were equal. Assume that current liabilities amount of the parent company and its subsidiary were $ 350,000 and $ 180,000 respectively. In a consolidated balance sheet of the parent and its subsidiary liabilities amount to be recorded as .a $530,000 .b $350,000 $180,000 .d $170,000