PR Company pays $15,000 in cash and issues no-par stock with a fair value of $45,000 to acquire all of SX Corporation's net assets. SX's balance sheet at the date of acquisition is as follows: Current assets Property, plant & equipment, net Identifiable intangible assets Total assets Current liabilities SX Corporation Book value Fair value $ 3,000 $ 6,200 11,000 3,000 $17,000 $ 2,600 8,000 16,000 $ 3,000 Long-term debt 13,000 12,600 Capital stock 4,000 Retained earnings 8,000 Accumulated other comprehensive income (1,000) Treasury stock (9,600) Total liabilities & equity $17,000 PR's consultants find these items that are not reported on SX's balance sheet: Potential contracts with new customers Advanced production technology Future cost savings Customer lists Fair value $8,500 4,500 2,500 1,500 Outside consultants are paid $300 in cash, and registration fees to issue PR's new stock are $500. The question below relates to the entry or entries made to record the business combination. Previously unrecorded intangibles are O$ 1,500 O$ 6,000 O$14,500 O$17,000