On January 1, 2018, the Moody Company entered into a transaction for 100% of the outstanding common stock of Osorio Company. To acquire these shares, Moody issued $400 in long-term liabilities and also issued 40 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Moody paid $20 to lawyers, accountants, and brokers for assistance in bringing about this acquisition. Another $15 was paid in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows Moody Osori0 180 810 ,080 600 1,260 480 (450) (1,290) (330) $ 40 Cash Receivables Inventories an Buildings (net) Equipment (net) Accounts payable Long-term liabilities 180 280 360 440 100 (80) (400) Common stock ($1 par) Common stock (S20 par) Additional paid-in capital Retained earnings (1,080) (1,260) (240) (340) (340) Note: Parentheses indicate a credit balance In Moody's appraisal of Osorio, three assets were deemed to be undervalued on the subsidiary's books: Inventory by S10, Land by S40, and Buildings by S60 If Osorio retains a separate corporate existence, what amount was recorded as the investment in Osori0 A) S820 B) S815 C) S930 D) $835 E) S800