Halwell Motor Company acquires all of the stock of Ornex Auto Services for $84,000,000 in cash. The books of Ornex report the following account balances at the date of acquisition (in trial balance format). Date- of-acquisition fair values are also displayed. Current assets Property, net Liabilities Capital stock Retained earnings Total Book Value Dr (Cr) Fair Value Dr (Cr) $910,000 $1,400,000 82,600,000 56,000,000 (49,000,000) $(50,400,000) (14,000,000) (21,000,000) Select one: $0 Ornex has no previously unrecorded identifiable intangibles. On the consolidation working paper, eliminating entry (R) a. debits goodwill by $77,490,000 b. debits current assets by $490,000 c. credits Investment in Ornex by $35,000,000 d. debits capital stock by $14,000,000

of aropuevion far valum arealso doplaved? select one b. debers curent ariets by 3490000 coctits investmeat in Dinex by 135,000,000 de debti capulal stock ty 184000000