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D is corrent. The requirement is to determine the consolidated stockholders’ equity after an acquisition accounted for as an acquisition. Under the acquisition method, the assets and liabilities are brought over at their fair value (ASC Topic 810). Therefore, the increase in stockholders’ equity resulting from the acquisition will be the fair value of the stock issued, or $8,000,000 ($20 x 400,000). The consolidated stockholders’ equity immediately after the business combination is $24,000,000 ($16,000,000 + $8,000,000). Stockholders’ equity is then increased by the consolidated net income of $3,100,000 ($2,500,000 + $600,000) and decreased by the $900,000 of dividends paid. Thus, stockholders’ equity at December 31, year 2, is $26,200,000 ($24,000,000 + $3,100,000 - $900,000). Note that under the purchase method, only the results of operations of the acquired company subsequent to the date of combination is combined with the acquiring company’s results. It is because the combination was entered into January 1, that the entire year’s income of the acquired company is included.
A is incorrect. This solution ignores dividends ($16,000,000 + $8,000,000 + $2,500,000 + $600,000). 
B is incorrect. This solution ignores Pym’s stockholders’ equity, but correctly includes its net income with Neil’s stockholders’ equity, net income, and divident payments ($16,000,000 + $2,500,000 = $900,000 + $600,000). 
C is incorrect. This solution ignores Pym’s stockholders’ equity and net income and only includes Neil’s stockholders’ equity, net income, and dividend payments ($16,000,000 + $2,500,000 - $900,000).