Show me the steps to solve : SK Corporation acquired Neptune, Inc., on January $1,2023,$ by issuing $125,000$ shares of common stock with a $$5$ per share par value and a $$30$ market value. This transaction resulted in recognizing $$95,000$ of goodwill. SK also agreed to compensate Neptune$$s former owners with an additional $20,000$ shares of SK$$s common stock if Neptune$$s $2023$ cash flow from operations exceeds $$600,000.$ On February $1,2024,$ SK issues the additional $20,000$ shares to Neptune$$s former owners to honor the contingent consideration agreement. Which of the following is true?

A$.$ The fair value of the number of shares issued for the contingency increases the Goodwill account on February $1,2024.$

B$.$ The parent$$s additional paid$-$in capital from the contingent equity recorded at the acquisition date is reclassified as a regular common stock issue on February $1,2024.$

C$.$ All of the subsidiary$$s asset and liability accounts must be revalued for consolidation purposes based on their fair values as of February $1,2024.$

D$.$ The additional shares are assumed to have been issued on January $1,2023,$ so that a retrospective adjustment is required.