Use the following information to answer questions 17 and 18. HP acquired 100% of Green on January 1, 2017, by issuing 10,500 shares of its $10 par value common stock with a fair value of $95 per share. On January 1, 2017, Green's land was undervalued by $40,000, its buildings were overvalued by $30,000, and equipment was undervalued by $80,000. The buildings have a 10-year life and the equipment has a 10-year life. $48,000 was attributed to an unrecorded trademark with a 12-year remaining life. There was no goodwill associated with this investment. 17. Following are selected accounts for HP company and Green Corporation as of December 31, 2021. Several of Green's accounts have been omitted. Revenues Cost of goods sold Depreciation expense Other expenses HP $900.000 360,000 140,000 100,000 Green $500.000 200.000 40.000 60,000 Compute the December 31, 2021, consolidated total expenses. A. $915.000. B. $909.000. C. $620.000. D. $900,000. E. $909.625. 18. On December 31, 2021, HP's accounting records show Buildings (net) of 750,000 and Green's accounting records show Buildings (net) of 280,000. On the December 31, 2021, consolidated balance sheet, buildings (net) will be reported at. A. $1.007.500. B. $1,012,500. C. $1,015,000. D. $1,045,000. E. $1,030,000.