6. On April 1, X3, Yongquan Company acquired all the net assets of Qingquan Company by way of absorption and merger; Purchaser and recognized goodwill of $180,000 in the acquisition entry. Among the net assets of Qingquan Company on April 1, X3, there was an account of equipment The face value and tentative fair value are $200,000 and $240,000 respectively, with an estimated useful life of eight years, no residual value, straight-line method Set aside depreciation. On January 1, X4, Yongquan Company adjusted the provisional fair value of the acquisition date of the equipment to 2 $320,000. Which of the following statements is incorrect? (A) The amount of equipment that should be recognized on Yongquan's accounts on April 1, X3 is $240,000. (B) The disposal equipment benefit of $80,000 should be recognized on Yongquan's accounts on January 1, X4. (C) On January 1, X4, Yongquan's accounts should be adjusted to reduce retained earnings by $7,500. (D) On December 31, X3, the depreciation expense of $22,500 of the equipment should be recognized in Yongquan Company's accounts.