Current assets Plant assets Liabilities O. B. O C. $115,000 $115,000 200,000 255,000 OD. 10,000 Plant assets $1,700,000 $1,800,000 Passey Co.'s consolidated financial statements as of December 31, Year 1, would report: O A. Gain of $235,000. Gain of $270,000. A deferred credit (negative goodwill) of $270,000. A deferred credit (negative goodwill) of $235,000. Passey Co. 10,000