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a.

Eliminasi:

Saham Biasa - Darla Korporasi 40.000.000


Saldo Laba 85.000.000
Investasi dalam Darla Korporasi Saham 87.500.000
Noncontrolling Bunga 37.500.000
Menghilangkan keseimbangan investasi.

Hutang 12.500.000
Piutang 12.500.000
Menghilangkan antar piutang / hutang.

b. (dalam ribuan 000)


Cemara Corporation and Darla Corporation
Consolidated Balance Sheet Workpaper
December 31, 20X4

Cemara Darla Eliminations Consol-


Item Corp. Corp. Debit Credit idated

Cash 65,000 21,000 86,000


Accounts Receivable 90,000 44,000 (2) 12,500 121,500
Inventory 130,000 75,000 205,000
Land 60,000 30,000 90,000
Buildings and Equipment 410,000 250,000 660,000
Investment in Darla
Corporation Stock 87,500 (1) 87,500
Total Debits 842,500 420,000 1,162,500

Accumulated Depreciation 150,000 80,000 230,000


Accounts Payable 152,500 35,000 (2) 12,500 175,000
Mortgage Payable 250,000 180,000 430,000
Common Stock
Cemara Corporation 80,000 80,000
Darla Corporation 40,000 (1) 40,000
Retained Earnings 210,000 85,000 (1) 85,000 210,000
Noncontrolling Interest (1) 37,500 37,500
Total Credits 842,500 420,000 137,500 137,500 1,162,500
c. Cameron Corporation and Subsidiary
Consolidated Balance Sheet
December 31, 20X4

Cash $ 86,000
Accounts Receivable 121,500
Inventory 205,000
Land 90,000
Buildings and Equipment $660,000
Less: Accumulated Depreciation (230,000) 430,000
Total Assets $932,500

Accounts Payable $175,000


Mortgage Payable 430,000
Stockholders’ Equity:
Controlling Interest:
Common Stock $ 80,000
Retained Earnings 210,000
Total Controlling Interest $290,000
Noncontrolling Interest 37,500
Total Stockholder’s equity 327,500
Total Liabilities and Stockholders' Equity $932,500