USA Working capital from Parent

[Tinytim]

im having a hard time figuring out the best way to post a journal, entry any help would be greatly appreciated. So the Parent company gives subsidiary A 500k a working capital to pay out bonus to employees for Subsidiary A. what GL should I offset the cash with?

Thank

 

[bklynboy]

Do you mean a capital contribution? On Parent its offset with Investment in Sub and in Sub its APIC or Capital