Pesto Inc, has 70% control in Ragu Company, but must exclude Ragu from the consolidated financial statements if: a- Ragu is in a regulated industry b- Pesto uses the equity method C- Ragu is in a legal reorganization d- Ragu is in a foreign country and registers his books in a foreign currency Bran Co. Issued 5,000 shares of its $ 1 pair of common stock valued at $ 100,000 to acquire Winterfell shares in a stock transaction. Bran paid the bankers $ 35,000. How will Bran treat the banker's fee? a- An expense for the current year b- An adjustment to last year's retained earnings account A reduction to additional paid in capital - Additional Goodwill on the consolidated balance sheet