Pirate Corporation acquired 100 percent of Ship Corporation's common stock on January 1, 20X9. Summarized balance sheet information for the two companies immediately after the combination is provided: Pirate Corp.Ship Corporation Item Book ValueFair Value Cash and Receivables $60,000 $15,000  $15,000  Inventory  110,000  32,000   38,000  Buildings and Equipment (net)  160,000  90,000   120,000  Investment in Ship Stock  150,000         Total $480,000 $137,000      Accounts Payable $40,000 $5,000  $5,000  Bonds Payable  200,000  40,000   40,000  Common Stock  100,000  40,000      Retained Earnings  140,000  52,000      Total $480,000 $137,000      Based on the information provided, the consolidated

balance sheet of Pirate and Ship will reflect goodwill in the amount of:

A. $36,000.
B. $0.
C. $58,000.
D. $22,000.


Answer: D

Business

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