Part b$.$ Prepare a December $31,2021$

BROOKS AND CONSOLIDATED SUBSIDIARY

Parentheses indicate a credit balance.

I am looking for help to what goes in the columns between Chandler$/$Debit and the column that is between Debit$/$Credit$.$I put an A in the first column so you could see where it goes. The possible answers are:

$[$A$]=$ UNAMORTIZED ALLOCATIONS

$[$C$]=$ CREDIT BALANCE

$[$D$]=$ INTERCOMPANY DIVIDENDS

$[$E$]=$ EXCESS AMORTIZATION EXPENSE

$[$I$]=$ INTERCOMPANY INCOME ACCRUAL

$[$S$]=$ SUBSIDIARY STOCKHOLDERS' EQUITY

Thanks in advance!