On June 1,2011,Puell Company Acquired 100% of the Stock of Sorrell

On June 1,2011,Puell Company acquired 100% of the stock of Sorrell Inc.On this date,Puell had Retained Earnings of $100,000 and Sorrell had Retained Earnings of $50,000.On December 31,2011,Puell had Retained Earnings of $120,000 and Sorrell had Retained Earnings of $60,000.The amount of Retained Earnings that appeared in the December 31,2011 consolidated balance sheet was

A) $120,000.
B) $130,000.
C) $170,000.
D) $180,000.