Plant Company Acquired All of Sprout Corporation's Stock on January

Multiple Choice

Plant Company acquired all of Sprout Corporation's stock on January 1,20X6 for $150,000 cash.On December 31,20X8,the trial balances of the two companies were as follows:
Sprout Corporation reported retained earnings of $75,000 at the date of acquisition.The difference between the acquisition price and underlying book value is assigned to buildings and equipment with a remaining economic life of five years from the date of acquisition.At December 31,20X8,Sprout owed Plant $4,000 for services provided.
-Based on the preceding information,what amount will be reported for total accounts payable in the consolidated balance sheet for the year 20X8?

A) $56,000
B) $46,000
C) $60,000
D) $42,000