The working paper elimination on the date of the Parent Corporation and subsidiary Company on 31/12/2019 date of business combination included debit to Plant Assets- subsidiary (depreciable, 10-year life) $350,000, straight line method used by both companies to depreciate the assets, under equity method, the working paper eliminations, in journal entry format for Parent Corporation and its subsidiary on 31/12/2020 includes: .a .Debit to plant assets $350,000 .b Credit to plant assets $350,000 .C Credit to plant assets $315,000 .d .Debit to plant assets $315,000 Man merged with San Corporation in a business combination in which San issued 30,000 shares of its $5 par (current fair value $20 a share) common stock to stockholders of Man in exchange for all their outstanding common stock. The journal entry for the :merger includes .a Credit to common stock $ 450,000 .b .Credit to common stock $ 300,000 . .Credit to common stock $ 150,000 .d .Credit to common stock $ 600,000