Par Corp acquired 100% of Subco for $450,000. It the acquisition date, Subco had Common Stock of $10,000 and R/E of $350,000. The book value of Subco's assets = fmv except for a $25,000 patent with a 5 year life and inventory with +5,000. If the sub uses pushdown accounting, what entry will the sub make at the date of acquisition?

		Dr Patent $25,000 Cr Revaluation Capital $90,000 Dr inventory 5,000 Dr Goodwill 60,000
		Dr Common Stock $10,000 Cr Revaluation Capital $360,000 Dr Retained Earnings 350,000
		Dr Patent $25,000 Cr Revaluation Capital $450,000 Dr Inventory 5,000 Dr Goodwill 60,000 Dr Common Stock 10,000 Dr Retained Earnings 350,000
		Dr Revaluation Capital $90,000 Cr Parent $25,000 Cr Inventory 5,000 Cr Goodwill 60,000