18. Polka issues common stock to acquire all assets of the Dots Company on January 1,2015, there is a contingent share agreement, which states that if the income of the Dots Division exceeds a certain level during 2015 and 2016, additional share will be issued on January 1,2017. The impact of issuing the additional shares is to a. Increase the price assigned to xed asset b. Have no effect on asset values, but to reassign the amounts assigned to equity accounts c. Reduce retained earnings d. Record additional goodwill