Prime Company purchased 8,000 shares of the common stock of Stan Company on January 1, 20x1, for a cash payment of $180,000. The stockholders' equity section of Stan Company's balance sheet on that date appeared as follows:

Common stock, $10 par$100,000

Other contributed capital24,000

Retained earnings96,000

Total stockholders' equity$220,000

On the date of the above acquisition, a consolidating workpaper was prepared, and any difference between implied value and book value of the net assets acquired relates to an undervaluation of Stan Company's patents. The eliminating entry made would contain which of the following?

a.a credit to Patents for $5,000.

b.a debit to Investment in Stan Company for $180,000.

c.A credit to Noncontrolling Interest for $45,000.

d.A debit to Common Stock for $80,000.