$1.$ On $01/01/2024,$ Arthur Co$.$ purchase all assets and liabilities of Bryant Co$.$ by paying $$40,000$ cash and $20,000$ shares of its own newly issued stock with $$10$ per share market price. Arthur also paid $$2000$ cash for investment banking fee and $$1,000$ to issue the stock that is used as part of the purchase price. Please use the acquisition method to consolidate Arthur and Bryant Co$.$ on the date of acquisition, assuming that Bryant was DISSOLVED after the acquisition.