Cyber Company owns 70% of the outstanding common stock of Kapli, Inc. On December 31, 20X1, Cyber sold equipment to Kapli at a price less than Cyber's carrying amount and its original cost. On a consolidated balance sheet at December 31,20X1, the carrying amount of the equipment should be reported at Cyber's original cost Kapli's original cost Kapli's original cost plus Cyber's recorded loss Kapli's original cost plus 70% of Cyber's recorded loss Cyber Company acquired all of the outstanding common stock of Kapli, Inc. in exchange for cash. The acquisition price exceeds the fair value of net assets acquired. In preparing for consolidated financial statements at the time of acquisition, how should Cyber determine the amounts to be reported for assets and liabilities acquired from Kapli? Assets Liabilities