AAA Co issued 5,000 shares of its JD1 par common stock valued at JD100,000, to acquire shares of BBBCorporation in an all-stock transaction AAA paid cash for JD50,000 to register and issue its common stock under the acquisition method as Select one a. A reduction to additional paid-in capital b. A prior period adjustment to retained earnings O c Additional goodwill on the consolidated balance sheet. d. An operating expense for the current year. AAACorporation paid JD2,000,000 for the net assets of BBB Corporation and BBB was then dissolved (merger). BBB had no liabilities. The fair values of BBB' assets were JD2,500,000. BBB's only non-current assets were land and equipment with fair values of JD160,000 and JD640 000, respectively. At what value will the equipment be recorded by AAA? Select one a JD240.000 b. JD160,000 cJD640,000 d. JD400,000