Consolidating entries $($fair value differs from book value$)$

Assume that on January $1,2013,$ an investor company acquired $100\%$ of the outstanding voting common stock of an investee company. The following financial statement information was prepared immediately after the acquisition and presents the acquisition$-$date balance sheet for the pre$-$consolidation investor company, the investee company and the consolidated financial statements for the investor and investee.

Investor Investee Consolidated

Cash & receivables $$2,500,000$ $$312,500$ $$2,812,500$

Inventory $1,875,000781,2502,656,250$

Property & equipment, net $$7,187,500$ $$2,500,00010,000,000$

Investment in investee $$2,187,500\_\_$

Identifiable intangible assets $\_\_343,750$

Goodwill $\_\_150,000$

Total assets $$13,750,000$ $$3,593,750$ $$15,962,500$

Current liabilities $$1,250,000$ $$625,000$ $$1,875,000$

Accrued expenses $937,500\_937,500$

Long$-$term liabilities $\_$ $$1,562,5001,587,500$

Common stock $5,218,750312,5005,218,750$

Additional paid$-$in capital $4,468,750390,6254,468,750$

Retained earnings $1,875,000703,1251,875,000$

Total liabilities and equity $$13,750,000$ $$3,593,750$ $$15,962,500$

In preparing the consolidated financial statements, what is the amount of the debit or credit made to the "investment in investee" account as part of the $[$A$]$ consolidating entry? $($Recall from the chapter that the $[$A$]$ consolidating entry reclassifies the acquisition accounting premium from the investment account to the individual net assets that require adjustment from book value to fair value.$)$

$$150,000$

$$781,250$

$$806,250$

$$2,187,500$

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