_____ the Following Accounts Are as They Appear on the Separate

_____ The following accounts are as they appear on the separate company financial statements of a parent and its 100%-owned subsidiary (created in 2001) at the end of 2006:
What would be the parent's Investment in Subsidiary balance at 12/31/06 if it used the cost method of accounting?

A) $196,000
B) $197,000
C) $200,000
D) $203,000
E) $204,000