In business combination, the fair value of combinee bonds payable was $ 120,000 and the carrying amount of bonds payable was $ 100,000. The journal entry to allocate liquidated company to identifiable assets and liabilities with remainder to goodwill includes:

a. Credit to premium on bonds payable $ 20,000.

b. Debit to discount on bonds payable $ 20,000.

c. Credit to bonds payable $ 120,000.

d. Debit to premium on bonds payable $ 20,000.

On January 31, 2020, Combinor Company issued $900,000 face amount of 9%, 10-year bonds due January 31, 2030, with a present value of $965,423 at a 8% yield, to Combinee Company for its net assets. The journal entry for the merger includes:

a. Debit to discount on bonds payable $65,423.

b. Debit to premium on bonds payable $65,423.

c. Debit to investment in combinee net assets $965,423.

d. Debit to investment in combinee net assets $ 834,577.

The condensed separate and consolidated balance sheets of Alpha Corporation and its subsidiary, Bita Company, on the date of their business combination, includes plant assets of Alpha $500,000, plant assets of Bita $235,000 and plant assets consolidated $750,000. Indicates that:

a. Excess of the carrying amount of plant assets of Bita over fair value by $15,000.

b. Excess of the carrying amount of plant assets of Alpha over fair value by $15,000.

c. Excess of fair value of plant assets of Bita over the carrying amount by $15,000.

d. Excess of fair value of plant assets of Alpha over the carrying amount by $15,000.

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