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 Inventory $180,000 equipment $100,000 Logistic (Cars & truck) $60,000 Account Payable $210,000 Capital $350,000 Additional paid in capital $75,000 Retain Earning $25,000 6. Total Assets After Transaction Took Place. $39,859 $60,000 $81,745 $40,000 $46,925 $10,000 $29,850 $30,000 $19,879 $120,000 $20,000 $10,000