On December 31, 2018 (A) Company purchased Exercise (3). 80% of (B) Corporation. Both companies used the same accounting principle for assets, liabilities, revenues and expenses and both had a December 31 fiscal year. (A) paid JD5000 and issued 15000 shares of its JD1 par common stock ( current fair value JD5) to (B) stockholders for this share. (A) company paid the following out-of-pocket costs associated with husinece nsmhinntion. fillawa. 1. (A's) company Journal Entries for Business Combination. 2. Compute goodwill. 3. (A's) company balance sheet after control