Bar Corporation has been looking lo expand id operation and has decided lo acquire the assets of Vicker Company I and Kendal Company. Bar will issuc 30.000 shares of its SI 0 par common stock lo acquire the net assets of Vicker Company and will luue 15.000 shares to acquire the net assets of Kendal Company. Vicker and Kendal haw the following balance sheets at of December 31. 2015