PR$\text{'}$s consultants find these items that are not reported on SX$\text{'}$s balance sheet:

Fair value

Potential contracts with new customers $ $5,000$

Advanced production technology $$3,000$

Future cost savings $$1,500$

Customer lists $$2,000$

Outside consultants are paid $$200$ in cash, and registration fees to issue PR$\text{'}$s new stock are $$400.$

On the consolidated balance sheet at the date of acquisition, elimination $($R$)$

credits long$-$term debt by $$2,000.$

debits long$-$term debt by $$4,000.$

credits long$-$term debt by $$4,000.$

debits long$-$term debt by $$2,000.$