Plant Company acquired all of Sprout Corporation's stock on January 1, 20X6 for $150,000 cash. On December 31, 20X8, the trial balances of the two companies were as follows: Sprout Corporation Debit Credit 58,000 55.000 45,000 200,000 PE Cash Accounts Receivable Land Buildings and Equipment Investment in Sprout Corp. Cost of Services Provided Depreciation Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Taxes Payable Notes Payable Common Stock Retained Earnings Service Revenue Income from Subsidiary Plant Company Debit Credit 90,000 97.000 80,000 300,000 180,000 140,000 30,000 70,000 40,000 180,000 42,000 20,000 75,000 100,000 265,000 300,000 45,000 $ 1,027,000 5 1,027,000 75,000 20,000 35.000 20,000 S 100,000 18,000 20,000 50,000 50,000 90,000 180.000 $ 508,000 S 508,000 Sprout Corporation reported retained earnings of $75,000 at the date of acquisition. The difference between the acquisition price and underlying book value is assigned to buildings and equipment with a remaining economic life of five years from the date of acquisition. At December 31, 20X8. Sprout owed Plant $4,000 for services provided. Based on the preceding information, all of the following are consolidating entries required on December 31, 20X8, to prepare consolidated financial statements, except. 1 Common Stock Retained Earnings Income from Sprout Corp. Dividends Declared Investment in Sprout Corp. 50,000 90,000 50,000 D 20,000 170,000 4,000 Accounts Payable Accounts Receivable 4,000 C) Depreciation Expense RANAU Income from Sprout Corp.APARARANA R 5,000 T 5,000 D) 20,000 Buildings and Equipment Accumulated Depreciation Investment in Sprout Corp. 10,000 10,000 A) Option A B) Option B C) Option D) Option D