Nelson Limited Has Two Subsidiary Entities,Poggi Limited and Holly Limited

Multiple Choice

Nelson Limited has two subsidiary entities,Poggi Limited and Holly Limited.Nelson Limited owns 100% of the shares in both entities.Details of issued share capital are:
-Nelson Limited $100 000
-Poggi Limited $30 000
-Holly Limited $15 000
The worksheet adjustment entry made in order to determine the amount of consolidated share capital is:

A) DR Share capital $145 000 CR Shares in subsidiaries $145 000
B) DR Share capital $100 000 CR Shares in subsidiaries $100 000
C) DR Share capital $45 000 CR Shares in Poggi Limited $30 000
CR Shares in Holly Limited $15 000
D) DR Share capital $145 000 CR Shares in Nelson Limited $100 000
CR Shares in Poggi Limited $30 000
CR Shares in Holly Limited $15 000