On December 31, 2020, Armstrong Company acquired 100% of Viena Corporation's ordinary shares for P600,000. FS information of Viena just period to the acquisition is given below: Cash and receivables P 70,000 Accounts payable P130,000 Inventory 150,000 Bonds payable 300,000 Land 200,000 Ordinary share capital 200,000 Building & equipment 440.000 Retained earnings 230,000 Total assets P860,000 Total liabilities & equity P860,000 At the date of combination, Viena's net assets and liabilities approximated fair values, except for inventory, which had a fair value of P120,000, land which had a fair value of P250,000, and building & equipment which had fair value of P500,000.. 1. The amount of inventory to be included in the consolidated statement of financial position immediately following the acquisition is: A. 30,000 B. 90,000 C. 120,000 D. 150,000 2. The amount of goodwill to be included in the consolidated statement financial position immediately following acquisition is: A. 30,000 B. 60,000 C. 90,000 D. 170,000 3. The amount to be included ias Investment in Viena in the consolidated statement of financial position immediately following the acquisition is: A. 0 B. 510,000 C. 600,000 D. 790,000 4. The amount of differential that will be reflected in the consolidation working paper to prepare a consolidated statement of financial position immediately following the acquisition is: A. 0 B. 30,000 C. 90,000 D. 170,000