1. (A), (B) and (C) are involved in a statutory consolidation and agreed to form a new company (E). the goodwill of the consolidation are : +6000, +4000, (3000), the good will in the balance sheet of (E) will be : 2. On December 31, 2018 (A) paid JD100000 for 90% of the net asset of (B). The value of carrying assets and liabilities of (B) at this time equal to their fair values except for equipment (decreased by 10000 ) and the land ( increased by 15000).(B's) stockholders equity at the date are