B Co acquired 100% of C Co outstanding capital stock for $430,000 cash.

Immediately before the purchase, the balance sheets reported the following:

B C

Assets 1,000,000 375,000

Liabilities 375,000 200,000

Common Stock 500,000 155,000

Retained Earnings 125,000 20,000

At the date of purchase, the fair value of C assets was $50,000 more than the

book value.In the consolidated balance sheet prepared immediately after the purchase,the consolidated stockholders equity reported amount to

Select one:

a. 800,000

b. 825,000

c. 840,000

d. 625,000