Pls answer all question

A acquired 80% of B equity on 1stJanuary 2011 when B retained earnings were $90,000, Fair valuation gain was E100,000 and, as a result the additional depreciation that needs to be written off $15,000. Negative goodwill on acquisition of B was 58,000 1. O 536900 O 502500 O 560500 O 548500 Garner v. Murray rule deals with: O Rules for align the admittance of new partners O How the debts of insolvent partners are to be cleared O How profits are to be divided if no prior partner hip agreement exists O Writing goodwill off against reserves 2. 3. What is Upstream sales? O O O O Sale made by investor to investee Sale made by manufcature to consumer Sale made by large company to small Sale made by investee to investor