On Dec 31,2018 (A) paid JD15000 and issued 20000 JD1 par value common stock , fair value JD 2 for 80% of the net assets of (B) . Out-of-pockets costs of the business combination paid by (A) are consisted of legal and accounting fees JD4000 and JD5000 for issuance common stocks. Stockholders equity of (A) and (B) at the date of acquisition are as follows : Explanations (A) B Common stock 30000 20000 Paid-in-capital 13000 2000 Retained earnings 25000 8000 The value of carrying assets and liabilities of (B) at purchase date equal to their fair values except for inventory that increased by 5000 and land decreased by 2000 1! The cost of investment in (B) is: 2. The balance of paid-in-capital subsequent to the date of the acquisition: ~ (7 () ENG 9:22 AM 5/5/2021 NG URCE AUTO