On its acquisition-date consolidated balance sheet, what amount should TruData report as patented technology (net)?

a. $200,000

b. $230,000

c. $410,000

d. $430,000

On July 1, TruData Company issues 10,000 shares of its common stock with a $5 par value and a $40 fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts.

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TruData Book ValuesBook Values Webstat Fair Values Revenues (1/1 to 7/1). Expenses (1/1 to 7/1) Retained earnings, 1/1 Cash and receivables.. Inventory Patented technology (net) Land. Buildings and equipment (net) iabilinies.... Common stock Additional paid-in capital 250.000) $(130,000) 80,000 (150,000) 60,000 145,000 80,000 200,000 75,000 (360,000) (70,000) (30,000) 170,000 (130,000) 140,000 190,000 230,000 400,000 100,000 (540,000) (300,000) (10,000) $ 60,000 175,000 200,000 225,000 75,000