A parent owns 60% of a subsidiary. The carrying amount of the non-controlling interests (NCI) of 40% is $200 million. There are no amounts accumulated in other comprehensive income for this subsidiary. The parent acquires an additional 15% from NCI for $150 million in cash. Which of the following journal entry would be recorded in connection with this transaction?     Dr.  NCI. $75,000,000 Dr.  APIC $75,000,000   Cr.   Cash. $150,000,000     Dr.  APIC. $150,000,000   Cr.  Cash $150,000,000     Dr.   APIC   Cr.  Cash     Dr.  Loss  Cr..   Equity in income

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