A subnidiary loans $$100,000$ to its parent at the stall of the carrent your. The roan carres a $3$ percent interest rabe, and both the loan and is aconed interest are outstanding at year$-$end stow should the lops are rement be reported on the consolidated financial statements?

Select one:

a$.$ $$100,600$ inan recelubite and lown payabie, and $11,000$ recred receration and peryatie on the corsoblated balance wheet, but no recepration on the consolidated income statement.

$4.$ No recegnion on eller the consolidaled babance sheet or the comodahed nonme studement.

d$.$ No recognion on the consolidated balance sheet but $53,000$ intered ecoesie and interent rewerue on the consulioned income stapement.