how do you get $326,000 for question 2? need step by step help

The following balance sheet data were prepared by Jones Company on December 31, 2000. Credit Item Cash Accounts Receivable Inventory Buildings and Equipment (net) Accounts Payable Bonds Payable Common Stock Retained Earnings Total Debit $ 50,000 100,000 160,000 240,000 002 $ 50,000 160,000 140,000 200,000 $550,000 $ 550,000 On January 1, 2001, Adams Corporation (P) purchased. 90 percent of the common stock of Jones Company (S) at $20,000 over the net book value of the net assets acquired. The fair value of Jones' buildings and equipment on the date of combination totaled $246,000. Any additional differential is attributable to goodwill. 2. Based on the information above, how much did Adams pay to acquire its 90 percent ownership of Jones? A) $306,000. B) $326,000. C) $360,000 $570,000. b 3. Based on the information given above, what amount of purchase differential will have immediately after the combination? A) $20,000. B) $18,000. C) $ 3,000 $0. a