What Would Be Errant's Journal Entry to Record Grub's Net

What would be Errant's journal entry to record Grub's Net Income for 2018?

A)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Investment in Grub } & \$ 81,000 & \\\hline \text { Equity method inc ome } & & \$ 81,000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Equity method inc ome } & \$ 90,000 & \\\hline \text { Investment in Grub } & & \$ 90,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Investment in Grub } & \$ 90,000 & \\\hline \text { Equity method inc ome } & & \$ 90,000 \\\hline\end{array}$$
D) No entry is requireD.Under the equity method, the subsidiary's net income is recorded as an increase to the investment asset account and as revenue in the income statement.