The table presents select financial statement information for Prester, Inc. and its wholly-owned subsidiary Syntax Co. from its 2020 fye statements: 10) The entry to change the method of accounting for Presters investment in Syntax account will have total credits of a) $ 141 b) $ 109 c) $ 116 d) $ 125 e) $ 99

Cash AR 300 850 2,200 320 Inventory Investment in s PPE (net) Total Assets 6,000 470 305 9,450 AP LT Note/P Common Stock RE Total Liabilities & Equity 500 2,400 800 80 600 100 5,650 76 9,450 905 800 500 Sales COGS Other Expenses NI Dividends 11,000 6,000 3,200 1,800 300 258 16 Cash AR 300 850 2,200 320 Inventory Investment in s PPE (net) Total Assets 6,000 470 305 9,450 AP LT Note/P Common Stock RE Total Liabilities & Equity 500 2,400 800 80 600 100 5,650 76 9,450 905 800 500 Sales COGS Other Expenses NI Dividends 11,000 6,000 3,200 1,800 300 258 16