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McGuire company acquired 90 percent of Hogan Company on January 1,2010, for $234,000 cash. This amount is reflective of Hogan's total fair value. Hogan's stockholders' equity consisted of common stock of $160,000 and retained earnings of $80,000. An analysis of Hogan's net assets revealed the following: Fair Value 8,000 18,000 12,000 Book Value $10,000 14,000 5,000 Buildings (10-year life) Equipment (4-year life) Land Any excess consideration transferred over fair value is attributable to an unamortized patent with a useful life of 5 years 44. In consolidation at December 31, 2011, what adjustment is necessary for Hogan's Buildings account? A. $1,440 increase. B. $1,440 decrease C. $1,600 increase. D. $1,600 decrease. E. No adjustment is necessary 46. In consolidation at December 31,2011, what adjustment is necessary for Hogan's Equipment account? A. $2,000 increase. B. $2,000 decrease C. $1,800 increase. D. $1,800 decrease. E. No adiustment is necessary 52. In consolidation at December 31,2011, what net adjustment is necessary for Hogan's Patent account? A. $4,200. B. $5,500. C. 8,8000. D. $6,600. E. No adjustment is necessary