Figure:
Bullen Inc -Assume That Bullen Issued 12,000 Shares of Common Stock with of Vicker

question 87

Multiple Choice

Figure:
Bullen Inc. acquired 100% of the voting common stock of Vicker Inc. on January 1, 20X1. The book value and fair value of Vicker's accounts on that date (prior to creating the combination) follow, along with the book value of Bullen's accounts: $\begin{array}{lrrr}&\text { Bullen } & \text { Vicker } & \text { Vicker } \\&\text { Book } & \text { Book } & \text { Fair } \\&\text { Value } & \text { Value } & \text { Value }\\\text { Retained earnings, 1/1/X1 } & \$ 250,000 & \$ 240,000 & \\\text { Cash and receivables } & 170,000 & 70,000 & \$ 70,000 \\\text { Inventory } & 230,000 & 170,000 & 210,000 \\\text { Land } & 280,000 & 220,000 & 240,000\\\text { Buildings (net) } & 480,000 & 240,000 & 270,000 \\\text { Equipment (net) } & 120,000 & 90,000 & 90,000 \\\text { Liabilities } & 650,000 & 430,000 & 420,000 \\\text { Common stock } & 360,000 & 80,000 & \\\text { Additional paid-in capital } & 20,000 & 40,000 &\end{array}$
-Assume that Bullen issued 12,000 shares of common stock with a $5 par value and a $42 fair value for all of the outstanding stock of Vicker. What is the consolidated Land as a result of this acquisition transaction?

• A) $460,000.
• B) $510,000.
• C) $500,000.
• D) $520,000.
• E) $490,000.

Comprehend diagnostic criteria for HIV/AIDS.

Know treatments and challenges in managing HIV/AIDS.

Understand the basic principles of Freudian psychoanalytic theory.

Recognize the stages of psychosexual development according to Freud.

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Definitions:

Ultraviolet Radiation

A form of electromagnetic radiation with a wavelength shorter than that of visible light but longer than X-rays, harmful to living organisms in high doses.

Upper Stratosphere

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Antarctic Springtime

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Ozone Loss

Ozone loss refers to the depletion of the ozone layer in the Earth's stratosphere, primarily caused by chemicals such as chlorofluorocarbons (CFCs), resulting in increased ultraviolet radiation reaching the Earth's surface.