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 31,2006: Yours Inc's Book Values were equal to their Fair Values on the date of acquisition,with the exception of Yours' Plant and Equipment,which was worth $100,000.
-What would be the balance in Yours Inc's Retained Earnings Account after the Pooling of Interests in Question 29 has taken place?

A) $200,000
B) $188,000
C) $120,000
D) $100,000