stodk of SEMS Chemical. WIL.15 pald S14000n for the slares. .SEMS had stockholden" equity consisting of capital stock amounting to sag fog and retained eamings amovizeing le seomon ; the tair value of all recoshed SeMS assets and liabilities equal their book values, with the exception of a mequipment (5 years) that vas overvalued by 51000. land undervalued by 36.000. If eventory undervalued by 54000 , Any remaining exarss Fair value was attiboted to gocd will. The sepurate finandal statements at December 31 . 2012 appear in the find two columns of the work papers. Required f Complete the cenisleatien weekine papers for Wrus and stas for the yrar 3012. stodk of SEMS Chemical. WIL.15 pald S14000n for the slares. .SEMS had stockholden" equity consisting of capital stock amounting to sag fog and retained eamings amovizeing le seomon ; the tair value of all recoshed SeMS assets and liabilities equal their book values, with the exception of a mequipment (5 years) that vas overvalued by 51000. land undervalued by 36.000. If eventory undervalued by 54000 , Any remaining exarss Fair value was attiboted to gocd will. The sepurate finandal statements at December 31 . 2012 appear in the find two columns of the work papers. Required f Complete the cenisleatien weekine papers for Wrus and stas for the yrar 3012