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(11) When it purchased Sutton, Inc. on January 1, 20X1, Pavin Corporation issued 500,000 shares of its par voting common stock. On that date the fair value of those shares totaled $4,200,000 Related to the acquisition, Pavin had payments to the attormeys and accountants of $200,000, and stock issuance fees of $100,000. Immediately prior to the purchase, the equity sections of the two firms appeared as follows: Pavin 4,000,000 7,500,000 Sutton 700,000 900,000 500,000 $2,100,000 Common stock Paid-in capital in excess of par Retained earnings Total 5.500,000 $17,000,000 mmediately after the purchase, the consolidated balance sheet should report retained earnings of: a. $6,000,000 b. $5,800,000 c. $5,500,000 d. $5,300,000 (12) On June 30, 20X1, Naeder Corporation purchased for cash at $10 per share all 100,000 shares of the outstanding common stock of the Tedd Company. The total fair value of all identifiable net assets of Tedd was $1,400,000. The only noncurrent asset is property with a fair value of $350,000. The consolidated balance sheet of Naeder and its wholly owned subsidiary on June 30, 20X1, should report a retained earnings balance that is inclusive of a gain of $400,000. b. goodwill of $400,000. C. a retained earnings balance that is inclusive of a gain of $3 50,000. d. a gain of $400,000 a. (13) Paro Company purchased 80% of the voting common stock of Sabon Company for $900,000. There are no liabilities. The following book and fair values are available for Sabon: Book Value Fair Value $200,000 200,000 600,000 Current assets $100,000 200,000 300,000 100,000 Land and building Machinery Goodwill ? The machinery will appear on the consolidated balance sheet at a. $600,000 b. $540,000 c. $480,000 d. $300,000