On Dec 31,2018 (A) paid JD40000 and issued 30000 JD1 par value common stock , fair value JD1.5 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 JD3000 and JD2000 for issuance common stocks. Stockholders equity of (A) and (B) at the date of acquisition are as follows: Explanations |(A) (B) Common stock 30000 15000 Paid-in-capital 13000 10000 Retained earnings 25000 12000 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 payables 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: 3. Goodwill that will be recorded in (A's) journal will be