How Motor Company acquires all of the stock of Orex Auto Services for S$10,000,000 in cash. The books of Orex report the following account balances at the date of acquisition in trus balance firmat Date of acquisition fair values a holent Sea BkVue Dr (0) Dr $130,000 Capital 400.00 omes h no previously unrecorded identifiable angbies On the consolidation working paper mining Select one 9 debts goodwil99,430,000 bonds westes in Ones by Se On optaty 18.000.000 debit ca Halwell Motor Company acquires all of the stock of Ornex Auto Services for $108,000,000 in cash. The Current assets Book Value Dr (Cr) Fair Value Dr (Cr) $1,800,000 $1,170,000 Property, net 106,200,000 72,000,000 Liabilities (63,000,000) $(64,800,000) Capital stock (18,000,000) Retained earnings (27,000,000) Total $0 Ornex has no previously unrecorded identifiable intangibles. On the consolidation working paper, eliminating entry (R) Select one: 0 a. debits goodwill by $99,630,000 b. credits Investment in Ornex by $45,000,000 0 c. debits capital stock by $18,000,000 d. debits current assets by $630,000