每日一练F3 答案回复可见 following, capital, balance, ordinary, acquired

小果子

On 30 June 2006, H acquired 75% of the ordinary share capital of S for $500,000. At that date the balance sheet
of S showed the following:
                                                                           $
Ordinary share capital                                     200,000
Share premium account                                  150,000
Retained earnings                                           100,000
What was the goodwill arising on the acquisition?
A   $50,000
B   $162,500
C   $350,000
D   $300,000

B