Daniel Corporation Acquired 100% of the Common Stock of Tysen

Daniel Corporation acquired 100% of the common stock of Tysen Company for $1,100,000. On the date of acquisition, Tysen Company's stockholders' equity consisted of: Common Stock, $530,000; Retained Earnings, $410,000. The intercompany elimination to be made on a worksheet to prepare a consolidated balance sheet is a.
$\begin{array}{lrr} \text { Common Stock-Tysen } &530,000\\ \text { Retained Earnings-Tysen } &410,000\\ \text {Investment in Tysen Stock } &&940,000\\\end{array}$

b.
$\begin{array}{lrr} \text { Investment in Tysen Stock} &1,100,000\\ \text { Cash } &&1,100,000\\\end{array}$

c.
$\begin{array}{lrr} \text { Common Stock-Daniel.} &530,000\\ \text { Retained Earnings-Daniel } &410,000\\ \text { Goodwill.} &160,000\\ \text {Investment in Tysen Stock } &&1,100,000\\\end{array}$

d.
$\begin{array}{lrr} \text { Common Stock-Tysen } &530,000\\ \text { Retained Earnings-Tysen } &410,000\\ \text {Excess of Cost Over Book Value of Subsidiary } &160,000\\ \text {Investment in Tysen Stock } &&1,100,000\\\end{array}$