On December 31, 2018 (A) paid JD95000 fot 90% of the net asset of (B) The value of carrying assets and liabilities of (B) at this time equal to the fair values except for equipment increased by 10000) and the land (decreased by 15000) (B) stockholders equity at the date are Common stock Paid-in-capital Retained earnings 8000 20000 15000 The credit side of the elimination to form consolidated financial statement at this date will be in economic concept Common stock 80000 Pand-in-capital 20000 Retained earnings 15000 Equipment 10000 80000 Common stock Piditapital Retained in Equipe Good 20000 15009 10000 1000 AM ING TA Investinent in (B) 95000 Non-controllable interest 11500 O Land 15000 Goodwill 4000 Investment in (B) 95000 Non-controllable interest 11000 KP Land 15000 Good 111 4000