Integrity Co. acquired 100% of the outstanding voting shares of Accountability Inc. on January 1, 2022 at an acquisition price of $600,000: At date of

acquisition, the book values and fair values of Accountability's net assets amounted to $450,000 and $520,000, respectively.

Which of the following is correct?

A. Integrity's Equity Investment account balance in its own books is $600,000 on the acquisition date.

B. Accountability's the total amount stockholders equity account balances in its own books is $450,000 on the acquisition date.

C. A Goodwill asset should be reported on the consolidated balance sheet at the amount of $80,000

D. All of the answer choices are correct