On September 30, Fleming Stores, Inc. announced it is acquiring 100% of the net assets of Fisherman Gear Company through a stock acquisition in which Fleming will issue 2 million shares (55 par value) of stock. Assuming the transaction is closed on December 31 year-end and that the market price of Fleming's stock was $50 and $55 on September 30 and December 31, respectively, what is the journal entry recorded by Fleming at year-end if the acquisition method is used? Credit (Cr) Debit (Dr) Investment in Subsidiary $110,000,000 Common stock $10,000,000 100,000,000 A.P.I.C O Credit (Cr) Debit (Dr) Investment in Subsidiary $100,000,000 Cash $ 100,000,000 Credit (Cr) Debit (Dr) Investment in Subsidiary $100,000,000 Common stock $10,000,000 90,000,000 A.P.I.C. Credit (Cr) Debit (Dr) Investment in subsidiary $110,000,000 Common stock $ 110,000,000