Bart Company is contemplating the acquisition of the net assets of Crow Company for $800,000 cash. To complete the transaction, acquisition costs are $15,000. The balance sheet of Crow on the purchase date is as follows: The following fair values have been obtained for crow identifiable assets and liabilities: 1. Record the acquisition of the net assets of Crow Company on Bart's Company's book 2. Record the sale of the net assets on the books of Crow Company 3. Record the acquisition of 100% of the common stock of Crow Company on Bart's book. Crow Company will remain a separate entity