The financial balances for the Arwood Company and the Franz Company as of December 31, 2013, are presented below. Also included are the fair values for Franz Company's net assets. Atwood Franz Co Franz Co (all numbers are in thousands) Book Value Book Value Fair Value 12/31/2013 12/31/2013 12/31/2013 $ 870 $240 60 $ 240 600 420 260 65D 1.230 I.RO 1.800 660 (570) ( 270) 380 Cub Receivables Inventory Land Buildings (net) Equipment (net) Accounts payable Accrued expenses Long-term liabilities Common stock (S20 par) Common stock (55 p) Additional paid in capital Retained earnings Revenues Expenses (240) (240) (60) (1,020) (700) ( 60) (1.120) (1980) (420) ( 180) (480) (210) (1,170) (2380) 2.760 (660) 620 Note: Parenthesis indicate a credit balance a value of $35 pershare for all of the outstanding Assume an acquisition business combination took place at December 31, 2018 Awood issued 50 shares of common shock with common shares of Franz Stock issuance costs of $15 on thousands and direct costs of $10 thousands were paid Compune the westment to be recorded at one of acquisition O $1750 O $1760 $1775 $1,300 $1120