Susan Limited Has Two Subsidiary Entities,Rachel Limited and Rebecca Limited

Susan Limited has two subsidiary entities,Rachel Limited and Rebecca Limited.Susan Limited owns 100% of the shares in both entities.Details of the cash accounts of each company are: Susan Limited $200 000,Lemon Limited $60 000,Juice Limited $30 000.The balance of the consolidated cash account of the Susan Limited group is:

A) $290 000.
B) $200 000.
C) $260 000.
D) $230 000.