P Company purchased 90% of the outstanding common stock of Company on January 1, 20X3, gaining effective control. A rollforward of s Company's retained earnings is provided below: 1/1 Balance Add: Net Income Less: Dividends 12/31 Balance 20X3 400,000 120,000 _(20.000) 500,000 20X4 500,000 200,000 _(25.000) 675,000 20x5 675,000 180,000 (30,000) 825,000 The workpaper entry to establish reciprocity under the cost method in the preparation of a consolidated statements workpaper on December 31, 20x5 should include a credit to P Company's retained earnings of