On the last day of 20X1 ABC acquired XYZ. In addition to receiving cash of 900, XYZ's shareholders also received a binding commitment from ABC in which ABC agreed to pay an amount that is contingent on XYZ's performance during the five years following the acquisition. At the time of the acquisition, ABC estimated the expected value of the contingent payment to be 100. At the end of 20X2, ABC re- estimated the expected value and arrived at a new estimate of 120. Which of the following is correct? You can choose more than one. A On the date of the acquisition, the total consideration that ABC transferred to the shareholders of XYZ is 900. Hence, on the date of the acquisition, ABC should recognize a reduction in cash of 900. On the date of the acquisition, the total consideration that ABC transferred to the shareholders of XYZ is 1,000. Hence, on the date of the acquisition, ABC should recognize a reduction in cash of 1,000. On the date of the acquisition, the total consideration that ABC transferred to the shareholders of XYZ is 1,000. Hence, on the date of the acquisition, ABC should recognize a reduction in cash of 900 and a liability of 100. Regarding the contingent payment, there is no accounting entry for 20x2. 0 E. Regarding the contingent payment, at the end of year 20X2 ABC should recognize a loss of 120 and a liability of 120. FRegarding the contingent payment, at the end of year 20X2 ABC should recognize a loss of 20 and increase the liability by 20