On December 31, 20X1, Par Inc reported total assets of $752,275, while Sub Corp reported total assets of $150.421. The fair values of Sub's assets and liabilities on the same date were $187,529 and $43,127 respectively. On the morning of January 1, 20X2, Par agreed to acquire 100% of Sub for a total value of 83.37% of Sub for a total value of $250.720 by paying cash On the consolidated balance sheet immediately after the acquisition, what should be the total assets reported by the combined entity under the fair-value-enterprise (FVE) method? O a $824,278 b. $845,414 Oc$803,143 od $782,008 be $866,549 On December 31, 20X1, Par Inc reported total assets of $752,275, while Sub Corp reported total assets of $150.421. The fair values of Sub's assets and liabilities on the same date were $187,529 and $43,127 respectively. On the morning of January 1, 20X2, Par agreed to acquire 100% of Sub for a total value of 83.37% of Sub for a total value of $250.720 by paying cash On the consolidated balance sheet immediately after the acquisition, what should be the total assets reported by the combined entity under the fair-value-enterprise (FVE) method? O a $824,278 b. $845,414 Oc$803,143 od $782,008 be $866,549