which of both alternatives a or b do you

think it is a best purchase of assets and issue stock? support your answers with 3 reasons.

Date Entry (Accounts) Investment In Small Company Cash Debit $ Credits 180000 180000 1-Apr-21 750 1-Apr-21 Investment Income Investment in Small Company 750 10000 21-Dec Investment In Small Company Investment Income 10000 Cash 1250 21-Dec Investment in Small Company 1250 40800 1-Oct-21 Cash Common Stock Paid In Capital In excess of Par 12000 28800 2400 1-Oct-21 Dividends Declared Cash 2400 Bonds Payable 1-Nov-21 Loss on Retirement of Bonds Discount on Bonds Payable Cash 100000 2,500 4,500 98000 Discount on Bonds Payable 31-Dec-21 Interest Payable Interest Expense 800 1200 + 2000 Date 1-Apr-21 Entry (Accounts) Available for Sale Securities Premium on AFSS Cash Debit $ Credit $ 120,000 2,400 122,400 6300 31-Dec-21 Interest Receivable Premium on AFSS Interest Revenue 360 5940 1,560 21-Dec Marketing Adjustment Unrealized Gain on AFSS 1,560 Cash 82000 21-Dec Preferred Stock PIC in excess of par - Preferred 80000 2000 4800 Dividends Dedared Cash 1-Oct-21 4800 Treasury Stock Cash 26100 1-Jul-21 26,100 + Cash 20400 1-Oct-21 Treasury Stock PIC from Treasury Stock 17400 3000 Cash 21-Dec 600 Dividends Declared 600 Date Entry (Accounts) Investment In Small Company Cash Debit $ Credits 180000 180000 1-Apr-21 750 1-Apr-21 Investment Income Investment in Small Company 750 10000 21-Dec Investment In Small Company Investment Income 10000 Cash 1250 21-Dec Investment in Small Company 1250 40800 1-Oct-21 Cash Common Stock Paid In Capital In excess of Par 12000 28800 2400 1-Oct-21 Dividends Declared Cash 2400 Bonds Payable 1-Nov-21 Loss on Retirement of Bonds Discount on Bonds Payable Cash 100000 2,500 4,500 98000 Discount on Bonds Payable 31-Dec-21 Interest Payable Interest Expense 800 1200 + 2000 Date 1-Apr-21 Entry (Accounts) Available for Sale Securities Premium on AFSS Cash Debit $ Credit $ 120,000 2,400 122,400 6300 31-Dec-21 Interest Receivable Premium on AFSS Interest Revenue 360 5940 1,560 21-Dec Marketing Adjustment Unrealized Gain on AFSS 1,560 Cash 82000 21-Dec Preferred Stock PIC in excess of par - Preferred 80000 2000 4800 Dividends Dedared Cash 1-Oct-21 4800 Treasury Stock Cash 26100 1-Jul-21 26,100 + Cash 20400 1-Oct-21 Treasury Stock PIC from Treasury Stock 17400 3000 Cash 21-Dec 600 Dividends Declared 600