a.negative goodwill of 54000

b.plant and equipment of 1226000

c. plant and equipment of 1172000

d. an extraordinary gain of 54000

10) Posch Company issued 12,000 shares of its $20 par value common stock for the net assets of Sato Company in a business combination under which Sato Company will be merged into Posch Company. On the date of the combination, Posch Company common stock had a fair value of $30 per share. Balance sheets for Posch Company and Sato Company immediately prior to the combination were as follows: Current Assets Plant and Equipment (net) Total Posch $ 657,000 863,000 $1.520.000 Sato $ 96,000 204,000 $300.000 Liabilities Common Stock, $20 par value Other Contributed Capital Retained Earnings Total $ 450,000 825,000 109,000 136,000 $1.520,000 $ 75,000 120,000 30,000 75,000 $300,000 If the business combination is treated as an acquisition and the fair value of Sato Company's current assets is $135,000, its plant and equipment is $363,000, and its liabilities are $84,000, Posch Company's financial statements immediately after the combination will include