On January 1, 2019, Company A acquired 100% of the voting common stock of Company B from Company B's shareholders. Prior to the transaction Company Ahad 11,440 shares of voting common stock outstanding and Company B had 5,000 shares of voting common stock outstanding. Which of the following terms or conditions of the transaction is an indicator that Company B is the acquiring entity for accounting purposes? Select one O Company A issued 14560 new shares of Company A common stock to execute the transaction O Company A changed its name to "Company B." Immediately after the transaction Company By Chief Operating Officer became Company As Chief Operating Officer. All other executive positions were held by Company A executives O The full slate of the Board of Directors is elected every two years. Company A Directors (from before the transaction) occupy 8 of the 12 seats on Company As Board after the acquisition Company B Directors (from before the transaction) occupy 4 of the 12 seats on Company As Board after the acquisition