_____ the Following Accounts Are as They Appear in the Consolidation

_____ The following accounts are as they appear in the consolidation worksheet for a parent and its 100%-owned subsidiary (2001) at the end of 2006:
The subsidiary's retained earnings at 12/31/05 were $27,000. What amount appears as a separate line item posting to the Retained Earnings account in the basic elimination entry at 12/31/06?

A) Debit of $10,000.
B) Debit of $27,000.
C) Debit of $37,000.
D) Debit of $50,000.
E) No amount is posted.