Second question: On Dec 31,2018 (A) paid JD50000 and issued 25000 JD1 par value common stock , fair value JD1.5 for 90% of the net assets of (B). Out-of-pockets costs of the business combination paid by (A) are consisted of legal and accounting fees JD5000 and JD3000 for issuance common stocks. Stockholders equity of (A) and (B) at the date of acquisition are as follows: Second question: On Dec 31,2018 (A) paid JD50000 and issued 25000 JD1 par value common stock , fair value JD1.5 for 90% of the net assets of (B). Out-of-pockets costs of the business combination paid by (A) are consisted of legal and accounting fees JD5000 and JD3000 for issuance common stocks. Stockholders equity of (A) and (B) at the date of acquisition are as follows