1. company "A" is subsidiary company, its total assets is 400,000 $, and its total liabilities is 100,000$. Additionally, total assets of parent company (B) which acquires 100% of company "A" is 900,000$ including the investment cost in company B account which equals 350,000$, and total liabilities of company "A" is 200,000$. Take in mind that book value and fair value of assets and liabilities of company B are equal. What is the total assets that should be recognized in the consolidated statement of financial position directly after acquisition? (2 Points) 1,300,000 1,000,000 950,000 700,000