USA Parent acquires all outstanding shares of common stock from non controlling interest

[hlp1117]

A parent company owns 80% of a subsidiary with total equity of (250k). The parent's books show an investment of $150k, an accumulated loss of $200k, and additional paid in capital from non controlling interest of $50k. The parent purchases 20% of the common stock directly from the non controlling interest for $100k cash. What entry needs to be made on the parent's books?