Bullen Inc. acquired 100% of the voting common stock of Vicker Inc. on Jan value of Vicker's accounts on that date (prior to creating the combination) are as follows, along with the bolk value of Bullen's accounts: uary 1,2018. The book value and fair Bullen Book Value Vicker Book Value Vicker Fair Value Retained earnings, 1/1/20 Cash and receivables Inventory Land Buildings (net) Equipment (net) Liabilities Common stock Additional paid-in capital 250,000 S 240,000 170,000 70,000 S 170,000 70,000 210,000 240,000 270,000 90,000 420,000 , 230,000 280,000 480,000 120,000 650,000 360,000 20,000 20,000 240,000 90,000 430,000 80,000 40,000 27) Assume that Bullen issued 12,000 shares of common stock with a S5 par value and a $47 fair value for all of the outstanding stock of Vicker. What is the consolidated balance for Land as a result of this acquisition transaction? 27) A) S510,000. B) $460,000. C) $520,000. D) $490,000. E) S500,000