Please help with this answer:

On December 31, 20X8, X Company acquired controlling ownership of Y Company. A consolidated balance sheet was prepared immediately. Partial balance sheet data for the two companies and the consolidated entity at that date follow:

X Company and Y Company

Balance Sheet Data

December 31, 2008

X Y Consolidated

Company Company Entity

Cash $80,000 $30,000 $110,000

Accounts Receivable 50,000 ? 78,000

Inventory 60,000 50,000 115,000

Buildings and Equipment 20,000 140,000 365,000

Less: Accumulated Depreciation (50,000) (28,000) (78,000)

Investment in Y Company Stock ?

Goodwill _______ ________ 15,000

Total Assets $464,000 $230,000 $605,000

Accounts Payable $60,000 $32,000 $82,000

Wages Payable ? ? 78,000

Notes Payable 100,000 60,000 160,000

Common Stock 100,000 50,000 ?

Retained Earnings 154,000 60,000 ?

Noncontrolling Interest ________ _______ 31,000

Total Liabilities and Equities ? $230,000 $605,000

During 20X8, X Company provided consulting services to Y Company and has not yet been paid for them. There were no other receivables or payables between the companies at December 31, 20X8. Based on the information given, what is the amount of unpaid consulting services at December 31, 20X8, on work done by X Company for Y Company?

a. $0

b. $10,000

c. $5,000

d. $15,000