PR's consultants find these items that are not reported on SX's balance sheet: Outside consultants are paid $200 in cash, and registration fees to issue PR's new stock are $500. On the consolidated balance sheet at the date of acquisition, elimination (R) credits long-term debt by $2,500. debits long-term debt by $13,500. 'credits long-term debt by $13,500. 'debits long-term debt by $2,500