The following balance sheets were reported on January 1, 2019, for Preisten Company and Sony Company: Preisten Sony Cash $ 150,000 $ 90,000 Good will 150,000 100,000 Equipment 1.320,000 770,000 Accumulated Depreciation 270,000 85,000 Inventory 450,000 170,000 Account Receivable 320,000 250.000 Allowance for adoubtfull account 85,000 45,000 Short term investment 70,000 80,000 Franchise 120.000 100.000 Account Payable $ 130,000 $ 130,000 Bond Payable 450,000 350,000 Common stock, $20 par value 600,000 300,000 Other contributed capital 375,000 105,000 Retained earnings 495,000 195,000 Required: Appraisals (-a) reveal that the inventory has a fair value $150,000, and Sony has a patent right with a fair value $170,000, and has an ongoing R&D of $95/000, unearned rent revenue of $130,000, and prepaid insurance expense of $160,000. Assuming that Preisten Company wishes to acquire Sony in a net asset acquisition, prepare the journal entries assuming that Presten paid the following amounts: A. Presten paid $500,000 cash and issued 20,000 share of $10 par value common stock for $20 per share. B. Presten paid $1,030,000 cash. C. The Presten issued 100,000 share of $3 par value common stock for $12 per share. D. The Presten paid $200,000 cash and issued 80,000 share of $2 par value common stock for $7 per share and issued $220,000, 8%, bond for $350,000