Show me the steps to solve. Problems $15$ through $18$ are based on the following information:

On July $1,$ TruData Company issues $10,000$ shares of its common stock with a $$5$ par value and a $$40$ fair value in exchange for all of Webstat Company's outstanding voting

shares. Webstat's precombination book and fair values are shown along with book values for TruData's accounts as follows:

On its acquisition$-$date consolidated balance sheet, what amount should TruData report as goodwill?

a$.-0-$

b$.$ $$15,000$

c$.$ $$35,000$

d$.$ $$100,000$

On its acquisition$-$date consolidated balance sheet, what amount should TruData report as patented technology $($net$)?$

a$.$ $$200,000$

b$.$ $$230,000$

c$.$ $$410,000$

d$.$ $$430,000$

On its acquisition$-$date consolidated balance sheet, what amount should TruData report as common stock?

a $$70,000$

b$.$ $$300,000$

c$.$ $$350,000$

d$.$ $$370,000$

On its acquisition$-$date consolidated balance sheet, what amount should TruData report as retained earnings as of July $1?$

a$.$ $$130,000$

b$.$ $$210,000$

c$.$ $$260,000$

d$.$ $$510,000$