QUESTION 5 Wilder Company purchased the net assets of Stocks Company for $225,000. On the date of Wilder's purchase, Stocks Company had $30,000 (book and fair value) of liabilities The fair values of Stocks Company's assets, when acquired, were Current assets $ 120,000 Noncurrent assets 180.000 Total $300,000 How should the 545,000 difference between the fair value of the net assets acquired (5270,000) and the consideration paid ($225,000) be accounted for by Wilder Company? A. The $45.000 difference should be credited to retained earnings. OB. The current assets should be recorded at $102,000, and the noncurrent assets should be recorded at $153,000 OC. A gain on bargain purchase of $45,000 should be recorded, D. The noncurrent assets should be recorded at $ 135,000