Bullen Inc. acquired 100% of the voting common sto ok value and fair value of Vicker's tha 1, are as follows, along with the book value of Bullen's acc rto creating the combination) s accounts on that date (prior to creatinary 1, 2018, The Bullen Book alu Vicker Book Fair ined earnings, 1/1/20 $250,000 $240,000 Value Retai Value Cash and receivables Inventory Land Buildings (net) 170,000 2800170,000 210,00 280,000 480,000 120,000 650,000 220,000 240,000 240,000 290,000 90,000 90,000 430,000 420,000 Equipment (net) Liabilities Common stock Additional paid-in capital 360,000 80,000 40,000 20,000 Assume that Bullen issued 12,000 shares of common stock, with a $5 par value and a $47 fair value, to obtain all of Vicker's outstanding stock. In addition, because of difference in opinion, Bullen promise Vicker $250,000 if certain profit projections are realized over the next three years. Bullen calculates the acquisition-date fair value of this contingency at $90,000. Bullen paid attorney fees of $100,000 and costs to register and issue Bullen's securities issued in the combination total $15,000 How much is consideration transfer under the Purchase Method