Spain Cand Hadil decided to incorporate their partnership, the trial balance was as follows: Credit Tiem Deow Cush Accounts Receivable (net) $60,000 35,000 65,000 130,000 $60,000 150,000 80,000 5290,000 $290,000 Inventory Equipment Accounts Payable Dania, Capital Hadil, Capital Total The partnership's books will be closed, and new books will be used for D&H Corporation. The following additional information is available: 1. The estimated fair values of the assets & liabilities are as follows: Accounts Receivable Inventory Equipment Accounts Payable 2. All assets and liabilities are transferred to the corporation 3. The common stock is s7 par. Dania and Hadil receive a total of 30,000 shares 4. Dania and Hadil share profits and losses in the ratio 7:3. Required 163,000 X a) Dania's capital account balance after the revaluation of net assets is 5 b) The number of shares received by Hadil is c) The Investment in D & H Corporation account balance before closing is S. d) The market value per share of D & H Corporation is S. $38,000 70,000 125,000 58,000 5