Python acquires 80% of the voting stock of Slither on January 1, 2017 for $1,500,000. The fair value of the noncontrolling interest is $350,000. Slithers balance sheet at the date of acquisition is as follows: Book Value Dr (Cr) Fair Value Dr (Cr) Tangible assets $5,000,000 $3,500,000 Identifiable intangibles 2,000,000 Liabilities (3,000,000) (3,000,000) Capital stock (500,000) Retained earnings (1,400,000) Accumulated other comprehensive income (100,000) On the consolidation working paper at January 1, 2017, what is the credit to noncontrolling interest in equity for eliminating entry (E)? (Points : 4) $-0- $300,000 $400,000 $100,000