P Company purchased 90% of the outstanding common stock of s Company on January 1, 2015. $ Company's stockholders' equity at various dates was: 1/1/15 1/1/17 12/31/17 $200,000 $200,000 $200,000 Common stock 60,000 190,000 230,000 Retained earnings $260,000 $390,000 $430,000 Total The workpaper entry to establish reciprocity under the cost method in the preparation of a consolidated statements workpaper on December 31, 2017 should include a credit to P Company's retained earnings of: $153,000. B $40,000. $117.000. Last saved 2:08:19 F $130 000