12 of jestion Herald Enterprises acquires all of the voting stock of Angels Co. on January 4, 2020 at an amount in excess of Angels's fair value. On that date, Angels has equipment with a book value of $60,000 and a fair value of $80,000 (10 year remaining life). Herald has equipment with a book value of $533.333 and a fair value of $800,000 (10 year remaining life). On December 31, 2021. Herald has equipment with a book value of $650,000 but a fair value of $900,000, and Angels has equipment with a book value of $70,000 but a fair value of $83,333. For each of these methods -- initial value, partial equity, and equity -- what is the consolidated balance for the Equipment account as of December 31, 2021 that results from its use? Select one: O a. Initial value $ 733,000: Partial equity $978,667: Equity 5983,333 O b. Initial value $736,000: Partial equity $736,000; Equity $736,000 O c. Initial value $720,000: Partial equity $720,000; Equity $720,000 O d. Initial value $720,000; Partial equity $736,000: Equity $733.333