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.
-Assuming that Parent Company purchased 80% of Sub Inc.for $180,000,the Liabilities section (including Non-Controlling Interest) of Parent's Consolidated Balance Sheet on the date of acquisition would total what amount under current GAAP?

A) $400,000
B) $473,200
C) $499,200
D) $477,200