PR Compary pays $\backslash (\backslash$$ $25,000\backslash )$ in cash and issues no$-$par stock with a fair value of $\backslash (\backslash$$ $40,000\backslash )$ to acquire all of $5$ X Corporation's net assets. $\backslash (5\backslash$times $\backslash )$ xs balance sheet at the date of acqualition is as follows: PR$\text{'}$s consultants find these items that are not reported on SX s balonce sheet: Outside consuitants are paid $\backslash (\backslash$$ $400\backslash )$ in cash, and regiatration fees to lssue PF$\text{'}$s new stock are $\backslash (\backslash$$ $900\backslash ).$ The question below relates to the entry or entries made to record the business combination. Three months after the acqualition, a fire domages Scs equipment, reducing its fair value from $\backslash (\backslash$$ $10,000\backslash )$ to $\backslash (\backslash$$ $4,000\backslash ).$ How is this event reported? lgnore depreciation. OLoss of $\backslash (\backslash$$ $6,000\backslash ),$ reported on the income statement Os$6,000$ increase in goodwill OS$6,000$ decrease in goodwill ONot reparted