On 1-1-2020, company (A) paid JD 500000 to acquire the net assets of company (B). It incurred JD15000 accounting & consultation fees. Balance sheets of both companies before combination with the fair values of B company's assets and liabilities appeared as below: balance sheet A company B company book value book value fair value Cash & accounts receivables 650000 50000 40000 Inventory 20000 80000 60000 Land 400000 120000 300000 700000 buildings 200000 350000 accumulated depreciation - buildings -300000 -50000 Total assets 1470000 550000 600000 Total assets 1470000 550000 600000 liabilities 110000 50000 120000 Share capital 650000 300000 other contributed capital 400000 50000 retained earnings 310000 150000 Total liabilities & equities 1470000 550000 The entry of transferring B's assets and liabilities to A is: Select one: O Cash &AR 40000 Inventory 60000 Buildings 200000 Lands 300000 GW 20000 Liabilities 120000 Investment 500000 Cash & AR 690000 Inventory 80000 Buildings 600000 Lands 700000 Liabilites 330000 Capital 650000 0.0.0 400000 Retained eamings B10000 Retained earnings 310000 G.ain 380000 Investment 500000 Cash 500000 Cash & AR 50000 Inventory 80000 Buildings 350000 Lands 120000 Liabilities 50000 Investment 500000 Accumulated depreciation 50000 Cash & accounts receivable balance on (A) Company's balance sheet (after merger) will be: Select one: 175000 0 150000 0 185000 0 135000