On December 31, 20X1, Par Inc reported total assets of $698,311, while Sub Corp reported total assets of $139,636 The tar values of Sub's assets and liabilities on the same date were $174,083 and $40,034 respectively. On the morning of January 1, 20X2, Par agreed to acquire 100% of Sub for a total value of $232,741 by issuing its own common shares as consideration on the consolidated balance sheet immediately after the acquisition, what should be the total assets reported by the combined entity? O a $898,255 O b. $922,532 Oc$946,809 d. $873,977 Oe. $971,086