First question: On Dec 31,2018 (A) paid JD10000 and issued 20000 JD1 par value common stock , fair value JD1.5 for 90% of the net assets of (B) . Out-of-pockets costs of the business combination paid by (A) are consisted of legal and accounting fees JD3000 and JD2000 for issuance common stocks. Stockholders equity of (A) and (B) at the date of acquisition are as follows: Explanations (A) (B) Common stock 30000 25000 Paid-in-capital 13000 15000 Retained earnings 25000 10000 The value of carrying assets and liabilities of (B) at purchase date equal to their fair values except for inventory that increased by 5000 and payables decreased by 2000. 1. The cost of investment in (B) is: 2. Goodwill that will be recorded in (A's) journal will be: :Second question On Dec 31,2018 (A) paid A JD50000 and issued 25000 JD1 par value common stock, fair value JD1.5 for 90% of the net assets of (B) . Out-of-pockets costs of the business combination paid by (A) are consisted of legal and accounting fees JD5000 and JD3000 for issuance common .stocks Stockholders equity of (A) and (B) at the date of acquisition are as follows: Explanations (A) (B) Common stock 40000 30000 Paid-in-capital 20000 13000 Retained earnings 15000 25000 The value of carrying assets and liabilities of (B) at purchase date equal to their fair values except for inventory that decreased by 5000 and payables increased by 2000. 1.The balance of paid-in-capital subsequent to the date of the acquisition: 2. The balance of retained earning subsequent to the date of the acquisition Third Question: 1. (A), (B) and (C) are involved in a statutory consolidation and agreed to form a new company (E). the goodwill of the consolidation are : +6000, +4000, (11000), the good will in the balance sheet of (E) will be : 2. On December 31, 2018 (A) paid JD65000 for 90% of the net asset of (B). The value of carrying assets and liabilities of (B) at this time equal to their fair values except for equipment (decreased by 10000 ) and the land ( increased by 15000).(B's) stockholders equity at the date are : Explanations (A) (B) Common stock 40000 30000 Paid-in-capital 20000 15000 Retained earnings 15000 25000 (A's) stockholders equity balance is : Fourth Question: (A) owns 80% of the net assets of (B). You have given the following data after the date of acquisition : Explanation (A) (B) Carrying value Fair value Investment in 85000 0 0 (B) Other assets 150000 90000 80000 Total assets 235000 90000 80000 Liabilities 70000 20000 20000 1. The total assets in the consolidated financial statement ( parent concept) will be : 2. Non-controllable interest in the consolidated financial statement will be( parent concept)