January 1, 2019, company A purchased Company B for $ 102,000 cash and issued 20,000 shares par value $1 and market Value $4.23, They paid Investment expenses $2987 and $1993 for Issuing, printing securities to finance these transactions, as a result of this Transaction B company Merge into A. Assets Company A Book Value Company B Fair Value Company B Cash $190,000 $25,000 $24,839 Account Receivable $130,000 $45,000 $39,859 Inventory $180,000 $60,000 $81,745 equipment $100,000 $40,000 $46,925 Logistic (Cars & truck) $60,000 $10,000 $29,850 Account Payable $210,000 $30,000 $19,879 Capital $350,000 $120,000 January 1 6. Total Assets After Transaction Took Place. (2 ) 7Total Cash After Transaction Took Place

8Total Capital after Transaction Took Place

9Total Retain Earning After Transaction Took

10. Total Additional paid in Capital After Transaction Took Place.