2.A acquired the net assets of B through issuing 15000 shares par value 15 JD for a price of 21 JD per share. The company paid 11000 JD for cost of issuing shares. Before the acquisition, P company other capital balance was 115000 JD. The balance for other capital after acquisition is:

3.Company Pacquired 90% of the shares of Company S for 360000 JD cash. The equity of 5 was: capital 350000 JD other capital 100000 JD RE (80000) JD, treasury stock 5000 JD. Differences between IV and BV is:

4.On 1/1/2019 Company A acquired the net assets of Company B price 360000 JD, the fair value of net assets of company B is 322500 JD. On 1/1/2020 the fair value of unit is 370000 JD carrying value of net assets (exciuding goodwill) 360000 JD fair net assets 352500 JD. Compute impairment loss, Select one: a. 20000 O 6. 27500 O c 22500 Od.25000 If normal earnings is 230000 JD future earnings 264000 JD discount 25%. Compute goodwill.

5.Company P invested 142000 JD in bonds, of which there is 56000 JD investment in bonds IKsued by Company S. After recording the eliminating entries the consolidated balance of investment in bonds is: