Questions 6 to 7 On May 1, 2023, the separate statement of financial position of Rodiel Corporation and Ferrer Company are as follows: Cash Accounts receivable Inventories Plant assets Total assets Rodiel P 185,700 80,500 42,500 185,800 P 494,500 Ferrer P 15,500 35,800 10,200 78,000 P 139,500 Liabilities P 110,400 P 29,000 Capital stock, P 100 par value 200,000 50,000 Additional paid in capital 50,000 0 Retained earnings 134,100 60,500 Total liabilities and stockholders' equity P 494,500 P 139,500 On May 1, 2023, Rodiel acquired 100% of Ferrer's outstanding capital stock for P 150,000. Rodiel incurred additional P 32,700 in acquisition-related costs. All the assets of Ferrer are fairly valued except plant assets with a fair value of P 90,000 on May 1, 2023. 6. In the consolidated statement of financial position on May 1, 2023, what amount of total assets will be reported? a. 646,000 c. 523,300 b. 490,800 d. 634,000 7. What amount of stockholders' equity will be reported in the consolidated statement of financial position on May 1, 2023? a. 384,100 c. 351,400 b. 494,800 d. 472,600