Special purpose entities: Select one: A. Are subsidiaries that must be consolidated with the parent company B. Are usually considered as transparent entities C. Never used to manipulate financial figures D. Are vehicles that keep assets and liabilities off-balance sheet of the sponsor Sigma company agrees to pay 200,000 $ cash and issues 3,000 shares of Beta Co par value 5$ and market value of 150 $. At the same date the fair market value is estimated to 700,000 $. Sigma company should : Select one: A. Debit gain on purchase bargain 50,000 B. Debit goodwill for 50,000 C. Credit goodwill for 50,000 D. Credit gain on purchase bargain 50,000