Q9- Beta Company acquired 100 percent of the voting common shares of Standard Video Corporation, its bitter rival, by issuing bonds with a par value and fair value of $150,000. Immediately prior to the acquisition, Beta reported total assets of $500,000. liabilities of $280,000, and stockholders equity of $220,000. At that date, Standard Video reported total assets of $400,000, liabilities of $250,000, and stockholders equity of $150,000. Ineluded in Standard's liabilities was an account payable to Beta in the amount of $20,000, which Beta included in its accounts receivable. Based on the preceding information, what amount of total liabilities was reported in the consolidated balance sheet immediately after acquisition?

a- $500.000

b- $530.000

c- $280.000

d- $660.000

With calculations pleas