8. On 1/1/2018, the parent company purchased the full shares of the subsidiary company at a price of $125,000 in cash and the value of the goods appeared in the budgets of the two companies at the date of purchase as follows: The parent company $90,000 while in the subsidiary the book value of the machines was $40000, The fair value is $39,000 of which 80% were sold in 2018, and the rest were sold during 2019 Amortization of differences in the amortization table between the fair value and the book value of the goods for the subsidiary is: * (2 Points) total difference is $ 1000. amortization differences of 2018 is 200, amortization differences of 2019 is $800 total difference is $ 1000. amortization differences of 2018 is $ 800, amortization differences of 2019 is $200 total difference is $ 35000, amortization differences of 2018 is 1000, amortization differences of 2019 is $200 all of the above is wrong 9. The difference between the Par value of the share and its market value to the public is called: (2 Points) Additional capital or Share issue bonus merger acquired