Parent company lent subsidiary company $ $100,000$ with an interest at $5\%$What is the elimination entries for the loan t transaction?O a$.$ Dr$.$ Cash, cr$.$ Accountant receivable.O b$.$ Dr$.$ Accountant receivable, cr$.$ Accounts payabie $100,000$O c$.$ Dr$.$ Accounts payable, Cr$.$ Accountant receivable $100,0001$ d Dr$.$ Investment in subsidiary $,$ Cr$.$ Cash