Dessert Corporation Acquired 100% of the Common Stock of Tart

Dessert Corporation acquired 100% of the common stock of Tart Company for $270,000. On the date of acquisition, Tart Company's stockholders' equity consisted of: Common Stock, $100,000; Retained Earnings, $170,000. The elimination entries to be made on a worksheet to prepare a consolidated balance sheet would include a:

A) debit to Common Stock - Tart $100,000
B) debit to Investment in Tart $270,000
C) debit to Common Stock - Dessert $100,000
D) debit to Retained Earnings-Dessert $170,000.