Before the Computation of Goodwill, the Debits in the Date-Of-Business-Combination

Before the computation of goodwill, the debits in the date-of-business-combination working paper elimination for the consolidated balance sheet of Promo Corporation and its 80%-owned subsidiary subtotaled $640,000, compared with a $540,000 credit to Investment in Sindow Company Common Stock-Promo. The working paper elimination should be completed with:

A) An allocation of the $100,000 bargain-purchase excess to reduce the amounts initially assigned to specified assets of Sindow.
B) A $100,000 credit to Minority Interest in Net Assets of Subsidiary
C) A $28,000 debit to Goodwill-Promo and a $128,000 credit to Minority Interest in Net Assets of Subsidiary
D) A $35,000 debit to Goodwill-Promo and a $135,000 credit to Minority Interest in Net Assets of Subsidiary