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On January 1, 2018, Jay Company acquired all the outstanding ownership shares of Zee Company. In assessing Zee's acquisition-date fair values, Jay concluded that the carrying value of Zee's long-term debt (8-year remaining life) was less than its fair value by $28,800. At December 31, 2018, Zee Company's accounts show interest expense of $13,630 and long-term debt of $470,000. What amounts of interest expense and long-term debt should appear on the December 31, 2018, consolidated financial statements of Jay and its subsidiary Zee? Interest expense Long-term debt a. $17, 230 $498 , 800 b. $17, 230 $495, 200 C. $10, 030 $498 , 800 d. $10 , 030 $495 , 200