The Following Data Pertains to Questions

Multiple Choice

The following data pertains to questions
Parent and Sub Inc had the following balance sheets on July 31,2007: The Net Incomes for Parent and Sub Inc for the year ended July 31,2007 were $120,000 and $60,000 respectively.
-The Shareholder Equity section of Parent's Consolidated Balance Sheet on the date of acquisition would total what amount under the Entity Method?

A) $270,000
B) $140,000
C) $185,000
D) $244,000