Python acquires 80% of the voting stock of Slither on January 1, 2017 for $1,500,000. The fair value of the noncontrolling interest is $350,000. Slither's balance sheet at the date of acquisition is as follows: Book Value Dr (Cr) Fair Value Dr (Cr) Tangible assets $5,000,000 $3,500,000 Identifiable intangibles - 2,000,000 Liabilities (3,000,000) (3,000,000) Capital stock (500,000) - Retained earnings (1,400,000) - Accumulated other comprehensive income (100,000) On the consolidation working paper at January 1, 2017, what is the credit to noncontrolling interest in equity for eliminating entry (E)? (Points : 4) $100,000 $-0- $300,000 $400,000