Bullen Inc. acquired 100% of the voting common stock of Vicker Inc on January 1, 2013 The book value and fair value of Vicker's accounts on that date prior to creating the combination follow along with the book value of Bullen's accounts: Vicker Fair Value Retained earnings, 1/1/15 Cash and receivables Inventory Land Buildings (net) Equipment (net) Liabilities Common stock Additional paid-in capital Bullen Book Value S250,000 170,000 230,000 280,000 480,000 120,000 650,000 360,000 20,000 Vicker Book Value S240,000 70,000 170,000 220,000 240,000 90,000 430,000 80,000 40,000 $70,000 210,000 240,000 270,000 90,000 420,000 Assume that Bulten und 12.000 shares of common stock with a $5 perlu and goodwill should be recognized? 547 for value to obtain all of Vicker's outstanding stock in this ac tion transaction, how much $144,000 5104.000 564,000 560000 50