On December 31, 2018 (A) paid JD65000 for 90% of the net asset of (B). The value of carrying assets and liabilities of (B) at this time equal to their fair values except for equipment (decreased by 10000 ) and the land ( increased by 15000).(Bs) stockholders equity at the date are :

Explanations (A) Common stock 40000 Paid-in-capital 20000 Retained earnings 15000 (A's) stockholders equity balance is : (B) 30000 15000 25000