Campbell Soup reported discontinued operations in its Form 10‑Q for the third quarter ended April 28, 2019. The company reported that, during the third quarter, it sold its Garden Fresh Gourmet business for approximately $54 million and also signed a definitive agreement for the sale of Bolt house Farms for $505 million and expects to close the deal before July 2019. The company disclosed the following related to these discontinued operations ($ millions). For the Nine Months Ended April 28, 2019, Net sales $659 Earnings (loss) from operations, after-tax (276) Loss on sale of businesses, net of tax (51) Loss from discontinued operations $(327) 

a. Which of the following best describes how Campbell Soup reported the Bolt house transaction? 

i. Campbell Soup will report the Bolt house unit as discontinued operations in the quarter in which the unit is formally sold. 

ii. Campbell Soup reported the Bolthouse unit as discontinued operations on April 28, 2019, income statement even though the unit had not been formally sold by then. 

iii. Campbell Soup will retroactively report the Bolthouse unit as discontinued operations in the year in which the unit is formally sold. 

iv. Campbell Soup will pro‑rate the effects of the Bolthouse unit sale (as discontinued operations) event among the fiscal quarters in the year in which the unit is formally sold. 

b. What amount of sales revenue did Campbell Soup earn from Garden Fresh Gourmet and Bolt house for the first three quarters of fiscal 2019?

c. What amount of earnings did Campbell Soup report from Garden Fresh Gourmet and Bolt house for the first three quarters of fiscal 2019? 

d. What was the combined selling price for Garden Fresh Gourmet and Bolt house Farms?  

e. Ignoring tax effects, what is the approximate combined net book value of Garden Fresh Gourmet and Bolt house Farms at the date of their respective disposals?