Please explain answer number b

23. North Company i ssued 24,000 shares of its $20 par value common stock for the net assets of Prairie Company in ich Prairie Company will be merged into North Company. On the date of the combination, North Company common stock had a fair value of s30 per share. Balance sheets for North Company and Prairie Company immediately prior to the combination were as follows: Prairie S 1,314,000 192,000 408,000 S 3,039,000 600,000 North Current Assets Plant and Equipment (net) Total 1,725,000 Liabilities Common Stock, $20 par value Other Contributed Capital Retained Earnings Total $ 900,000 1,650,000 218,000 271000 $3,039,000 $150,000 240,000 60,000 150,000 $600,000 If the fair value of Prairie Company's current assets is $270,000, its plant and equipment is $726,000, and its liabilities are $168,000, North Company's financial state ments immediately after the combination will include: A) B) C) D) Plant and equipment of $2,133,000. Plant and equipment of $2,343,000. An ordinary gain of $108,000. Negative goodwill of $108,000