the securities for $200,000, CUJUI PI o cost of delivering the securities for $20,000 and cost for transferring the assets of PT SumberThu $30,000. Calculate the additional paid-in capital that the additional paid-in capital that should be recorded by PT Pratama Tbk from the transaction RE E 1-4 Goodwill or Gain of Bargain Purchases in Business Combination On July 1 Winter Inc paid $50,000,000 by cash to acquire Summer Inc. Summer Inc. was dissolved after the acquisi- tion The information of Summer Inc net assets fair value is as follows (in thousands): Cash Accounts Receivable Inventories Plant Assets Accounts Payable Notes Payable January 1 $10.000 $20,000 $25.000 $40.000 $14,000 $28,000 July 1 $12,000 $15,000 $32,000 $40,000 $15,000 $25,000 REQUIRED: Calculate the goodwill or the gain from bargain purchase of the business combination. E 1-5 Book Value different from the Fair Value pouing convertible bonds for $5,000,000 and 500,000 shares of $10 par value of 1 . 1