who dose we calculate the the buliding and equpment if will do the (entry A )

and with the conslidate work shet

who dose we calculate entry A , who we calculate work sheet

Question 2: On January 1.2010, Rang Corp. issued shares of its common stock to acquire all of the outstanding common stock of Splallding Inc. Spaulding's book value was only $140,000 at B (5) the time, but Rand issued 12,000 shares having a par value of $1 per share and a fair value of $20 per share. Rand was willing to convey these shares because it felt that buildings (ten-year life) were undervalued on Spaulding's records by $60,000 while equipment (five-year life) was undervalued by $25,000. Any consideration transferred over fair value of identified net assets acquired is assigned to goodwill. Following are the individual financial records for these two companies for the year ended December 31.202. (3) (S')Gii? (s) On January 1, 2009, Rand Corp. issued shares of its common stock to acquire all of the outstanding common stock of Spaulding Inc. Spaulding's book value was only $140,000 at the time, but Rand issued 12,000 shares having a par value of $1 per share and a fair value of $20 per share. Rand was willing to convey these shares because it felt that buildings (ten-year life) were undervalued on Spaulding's records by $60,000 while equipment (five-year life) was undervalued by $25,000. Any consideration transferred over fair value of identified net assets acquired is assigned to goodwill. Following are the individual financial records for these two companies for the year ended December 31, 2012. Prepare the journal entry at the time of acquisition