Pliocene Company accounted for its 80% interest in Subclavian Co. using the equity method. Subclavians 2020 financial statements showed $50,000 in common stock, $270,000 RE, $80,000 NI and $30,000 dividends ($20,000 had been paid during the year). 6) The credit to NCI in Net Assets of S account would be a) 64,000 b) 96,000 c) 114,000 use ending RE for eliminating Inv in S d) 48,000