11. On 1/1 2017, the cash account appeared in the budget of the X company $ 160000 and in the purchased company Y $ 80000 in fair and book value just before the merger, The merger expenses amounted $ 4000, knowing that the investment cost in the merged company amounted to $ 80,000 Calculate the cash balance for X Company in the opening budget immediately after the merger * (2 Points) 120000 156000 118000 80000 12. The cost of the investment in the dissolved company is $200000 and the net fair value of the assets of the purchased company amounted to $1000000, the total liabilities of the dissolved company amounted to $ 20000 and the merger expenses amounted to $ 2500 The goodwill is: (2 Points)