19. Which of the following journal entry is the best to describe the merger situation

19. Which of the following journal entry is the best to describe the merger situation ? A. B. C. D. E. Receivable Trademarks 63,000 225,000 Record Catalog 180,000 In process Research 200,000 Receivable Trademarks Notes Payable Cash Goodwill 163,000 225,000 Record Catalog 180,000 In process Research 200,000 Notes Payable Cash Goodwill Investment in the Subsidiary Common Stock APIC Investment in the Subsidiary Common Stock APIC Investment in the Subsidiary Common Stock APIC 45,000 400,000 243,000 45,000 400,000 143,000 750,000 690,000 60,000 750,000 60,000 690,000 450,000 60,000 390,000