In the space provided below, type the ASC topic number where guidance would be found for each of the following:

accounting for a transaction in which two businesses combine into one $805$

accounting for investments in equity securities $321$

accounting for property, plant and equipment $360$

accounting for bonds payable $835$

accounting for earnings per share $260$

accounting for airline companies $908$

accounting for common stock $260$

accounting for other income $($not sales revenue$)610$

accounting for development stage companies $915$

accounting for Statement of Cash Flows $205$