1 PAR Company purchased 70% of the voting common stock of SUB Company for $2,200,000. The following book and for values are available Book Value Fait Value Current assets $150,000 $300,000 Land and building 280,000 280,000 Machinery 400,000 700,000 Bonds payable (200,000) (330,000) Goodwill 150,000 2 The bonds payable will appear on the consolidated balance sheets Select one: @ a. at $300,000 less a discount of $30,000 b. at $300,000 plus a premium of $30,000 c. at an amount more than $330,000 since it is a bargain purchase. d. at $300,000 (with no premium or discount shown)