Subsidiary Company Borrowed $75,000 from Parent Company on a Note

Subsidiary Company borrowed $75,000 from Parent Company on a note payable during the year. Before the consolidation entries were made on the worksheet, the balances in Parent Company's Notes Receivable and Notes Payable accounts were $175,000 and $255,000, respectively. A consolidated balance sheet shows:

A) Notes Receivable of $100,000 and Notes Payable of $255,000.
B) Notes Receivable of $175,000 and Notes Payable of $180,000.
C) Notes Receivable of $175,000 and Notes Payable of $330,000.
D) Notes Receivable of $250,000 and Notes Payable of $255,000.