On January 1, 2016 X corporation acquires 25% of Y's voting common stocks that amounted $100000. Y achieved $50000 net income and paid $20000 cash dividends. The stock investment account on December 31 will be a. $120000 b. $130000 C. $107500 O d. $150000 The percent of minority interest = 1 - ownership rate The combinor + the combinee = New company. This situation is .a. Acquisition o b. Legal consolidation .c. Legal merger o .d. Branches o The unrealized gains or losses that related to the available for sales securities will be treated .a. In the employees statement o .b. In the income statement /other gains or losses O .c. In the cash flows statement O d: In the comprehensive income O On, Dec., 20, 2013, A (the investee) was merged into B. B issued 80,000 shares of its $10 par and $22 FMV per share to A stockholders for all issued and outstanding shares. The direct costs $240,000. The net assets of A at the FMV IS $1,825,000. The -amount of goodwill is a $2,000,000 b. $175,000 c. $1,825,000 d. $800,000