Delta acquires 100% of Stone for $400 in cash, the fair value of the net assets of Stone is 350, the Capital stock and Retained earnings for Stone is 2000 and 160 respectively and the BV value for the inventory is 60 while the FV is 50, then Delta elimination worksheet entry is A Capital stock debit 200, Retained earnings debit 160, Goodwill debit 50, Inventory credit 10 and Investment in stone credit 400. B None of the other answers. Capital stock debit 200, Retained earnings debit 160, goodwill debit 30, inventory debit 10 and Investment in stone credit 400. Capital stock debit 200, Retained earnings debit 160, goodwill debit 40, and Investment in stone credit 400.. Pam Corp. pays $300,000 cash and issues 50,000 shares of $20 par common stock with a market value of $30 per share for the net assets of Sun Co., the fair value of net assets acquired $1,600,000, so there is a A Goodwill *1,800,000. B a gain *200,000. None of the other answers. D Goodwill $200,000