Powell Corporation purchased 90% of the common stock of Scott Corporation on January 1, 20x5, for $400,000. Scott Corporation's stockholders' equity on that date was as follows:

Common stock, $10 par value$300,000

Other contributed capital100,000

Retained earnings50,000

During 20x5, Scott Corporation earned $200,000 and declared an $80,000 dividend. The difference between implied and book value relates to the misvaluation of Scott Corporation land. Powell accounts for its investment in Scott by thecostmethod. In addition, two eliminating entries are made in the 12/31/x5 consolidating workpaper. Which of the following accounts (with dollar amounts) would be included within those eliminating entries?

a.A credit to Noncontrolling Interest for $44,444.

b.A debit to Dividend Income for $80,000.

c.A credit to Retained Earnings for $50,000.

d.A debit to Land for $5,556.