On January 1,2012,Remkus Company Acquired All of the Stock of a Subsidiary.The

Multiple Choice

On January 1,2012,Remkus Company acquired all of the stock of a subsidiary.The following data is available:
$\begin{array}{lll}& \text {Remkus Company} & \text { Subsidiary } \\\text { Total assets } & \$ 650 & \$ 400 \\\text { Total liabilities } & \$ 200 & \$ 190 \\\text { Total stockholders' equity }& \$ 450 & \$ 210\end{array}$
The acquisition by Remkus Company represents a 100 percent interest in the subsidiary.On January 1,2012,the fair value of the subsidiary's assets and liabilities are equal to the book value.Remkus Company paid $250 for the 100 percent interest in the subsidiary.On January 1,2012,what is the total stockholders' equity on the consolidated balance sheet? (Assume elimination entries are completed.)

A) $390
B) $450
C) $800
D) $840