A Parent Entity Made an Advance of $50 000 to Its

A parent entity made an advance of $50 000 to its subsidiary. The parent charges interest of $3000 on this advance. The consolidation adjustment to eliminate the advance is:

A) DR Interest revenue $\quad\$ 53000$
CR Interest expense $\quad\$ 53000$
B) DR Interest expense $\quad$ $\$ 53,000$
$\quad$ CR Interest revenue $\quad$$\$ 53,000$
C) DR Advance to subsidiary $\quad$$\$ 50,000$
$\quad$ CR Advance from parent $\quad$ $\$ 50,000$
D) DR Advance from parent $\quad$ $\$ 50,000$
$\quad$ CR Advance to subsidiary $\quad$$\$ 50,000$