assume that the Denver Company acquired

on January 1, 19x1, 15,000 shares of Colorado Company

stock by paying $900,000 in cash plus broker's fees of

$25;000.

9. Assuming that the legal method of valuing minority interest

is used, the amount of Excess of Acquisition Cost

Over Book Value of Acquired Subsidiary to be shown on

the consolidated balance sheet on January 1, 19x1, should

be

A. $321,250.

B. $201,250.

c. $120,000.

D. $95,000.