Investor iBuy Co. acquires 100% of Investee iSell Co. Financial information for iBuy and iSe immediately following the acquisition are shown below. Parent Sub Assets Cash & Receivables 300,000 50,000 Inventory 350,000 125,000 PPE 3,900,000 1,200,000 Accumulated depreciation, PPE (1,100,000) (250,000) Equity Investment 575,000 Total Assets 4,025,000 1,125,000 Liabilities and stockholders' equity Current Liabilities 450,000 150,000 Other liabilities 550,000 500,000 Bonds Payable 150,000 125,000 Common Stock 500,000 100,000 APIC 1,500,000 125,000 Retained earnings 875,000 125,000 Total liabilities and Stockholders' equity 4,025,000 1,125,000 At the time of the acquisition, ILikeToSell had an unrecorded patent in the amount of 100,000 and PPE that was undervalued by 75,000. A-On a consolidated workpaper prepared on the date of acquisition, what is the "E" eliminating entry? B-On a consolidated workpaper prepared on the date of acquisition, what is the "A" eliminating entry?