1.company "A" is subsidiary company, its total assets is 400,000 $, and its total liabilities is 100,000s. Additionally, total assets of parent company (B) which acquires 100% of company "A" is 900,000s including the investment cost in company "B" account which equals 350,000$, and total liabilities of company "A" is 200,000s. Take in mind that book value and fair value of assets and liabilities of company "B" are equal. What is the total assets that should be recognized in the consolidated statement of financial position directly after acquisition? (2 Points) 1 300,000 O 1,000,000 950,000 700 000