The Following Information Applies to Questions 41-45

question 11

Multiple Choice

The following information applies to Questions 41-45
On January 1, 20X6, Polka Co. (Polka) and Strauss Co. (Strauss) had condensed balance sheets as follows:
On January 2, 20X6, Polka borrowed $90,000 and used the proceeds to acquire 90% of the outstanding common shares of Strauss. This debt is payable in ten equal annual principal and accrued interest payments beginning December 30, 20X6. On the acquisition date, the fair value of Strauss was $100,000, and the excess cost of the investment over Strauss's carrying amount of acquired net assets should be allocated 60% to inventory and 40% to goodwill.
-Stockholders' equity on the January 2,20X6,consolidated balance sheet should be:

• A) $85,000
• B) $80,000
• C) $90,000
• D) $130,000

---

Definitions:

Ambivalent Attachment Pattern

A type of attachment characterized by feelings of uncertainty or anxiety about a relationship, often resulting in mixed feelings toward the attachment figure.

Avoidant Attachment Pattern

A type of attachment style where individuals tend to maintain their independence and emotional distance in relationships.

Secure Attachment Pattern

A type of attachment style characterized by confidence, comfort with dependency and intimacy, and the ability to seek and provide support.

Secure Attachment

A healthy attachment style characterized by trust, independence, and comfort with intimacy and dependency, typically resulting from consistent caregiver responsiveness in early childhood.