5. If you know that the balance of the account receivables in the budget of the parent and subsidiary company immediately after the purchase in 1/1/2019 was as follows: Parent company $400,000, subsidiary company $100,000 at book value and $80,000 at fair value. The balance of account receivables in the consolidated column in the worksheet for preparing the consolidated budget for the two companies on 1/1/2019 is:* (2 Points) 250000 480000 210000 10000 6. The underlying equity of an investment at acquisition: (2 Points) Is recorded in the investment account under the equity method Minus the cost of the investment is assigned to goodwill Is equal to the fair valus of the vestee's net assets age acquired