On 1/1/2020 P acquired 80% of S by issuing 12000 shares with par value of 10 JD and fair value of 15 JD per share. The company paid 8000 JD for cost of issuing shares. Before the acquisition, P company other contributed capital balance was 140000 JD. The other contributed capital after acquisition is: On 1/1/2020 P acquired 80% of S by issuing 12000 shares with par value of 10 JD and fair value of 15 JD per share. The company paid 8000 JD for cost of issuing shares. Before the acquisition, P company other contributed capital balance was 140000 JD. The other contributed capital after acquisition is: Select one: O a. 196000 b. 192000 O c. 216000 O d. 212000