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a.

Net income of subsidiary $ 111,620.00


Prior intercompany gross profit $ 12,797.00
current year intercompany gross profit $ (19,580.00)
AAP Depreciation $ (35,000.00)
Income (loss) from subsidiary $ 69,837.00

b.
Common stock $ 52,200.00
APIC $ 65,250.00
Retained earnings $ 404,550.00
BOY unamrtised AAP $ 395,000.00 500000-35000*3
BOY Deferred profit $ (12,797.00)
Income (loss) from subsidiary $ 69,837.00
Dividends $ (14,251.00)
Equity Investment $ 959,789.00

c.
Income(loss) from subsisdiary $ 69,837.00
Dividends $ 14,251.00
equity investment $ 55,586.00

Common stock $ 52,200.00


APIC $ 65,250.00
BOY Retained earnings $ 404,550.00
equity investment $ 522,000.00

PPE $ 85,000.00 100000-5000*3


customer list $ 115,500.00 165000-16500*3
royalty agreement $ 94,500.00 135000-13500*3
Goodwill $ 100,000.00
equity investment $ 395,000.00

Operating expenses $ 35,000.00


PPE $ 5,000.00
customer list $ 16,500.00
royalty agreement $ 13,500.00

Equity investment $ 12,797.00


cost of goods sold $ 12,797.00

sales $ 68,000.00
cost of goods sold $ 68,000.00

cost of goods sold $ 19,580.00


inventory $ 19,580.00

Accounts payable $ 27,400.00


Accounts receivable $ 27,400.00
Income statement:
Sales $ 4,370,000 $ 785,000 $ 68,000.00 $ 5,087,000.00
Cost of goods sold $ (3,059,000) $ (469,800) $ 19,580.00 $ 12,797.00 $ (3,467,583.00)
$ 68,000.00
Gross profit $ 1,311,000 $ 315,200 $ 1,619,417.00
Income (loss) from subsidiary $ 69,837 $ 69,837.00 0
Operating expenses $ (830,300) $ (203,580) $ 35,000.00 $ (1,068,880.00)
Net income $ 550,537 $ 111,620 $ 550,537.00
Statement of retained earnings:
BOY retained earnings $ 2,195,488 $ 404,550 $404,550 $ 2,195,488.00
Net income $ 550,537 $ 111,620 $ 550,537.00
Dividends $ (128,164) $ (14,251) 14,251 $ (128,164.00)
EOY retained earnings $ 2,617,861 $ 501,919 2,617,861
Assets
Cash $ 650,639 $ 255,087 $905,726
Accounts receivable $ 559,360 $ 181,656 $ 27,400.00 $713,616
Inventory $ 847,780 $ 233,334 19580 $1,061,534
PPE, net $ 4,078,084 $ 431,694 $ 85,000.00 5000 $4,589,778
Customer List $ 115,500.00 16500 $99,000
Royalty agreement $ 94,500.00 13500 $81,000
Goodwill $ 100,000.00 $100,000
Equity investment $ 959,789 $ 12,797.00 $ 55,586.00 0
$ 522,000.00
$ 395,000.00
$ 7,095,652 $ 1,101,771 $7,550,654
Liabilities and stockholders’ equity
Accounts payable $ 327,313 $ 93,459 $ 27,400.00 $393,372
Other current liabilities $ 403,228 $ 127,943 $531,171
Long-term liabilities $ 2,500,000 $ 261,000 $2,761,000
Common stock $ 714,495 $ 52,200 52,200 $714,495
APIC $ 532,755 $ 65,250 65,250 $532,755
Retained earnings $ 2,617,861 $ 501,919 $2,617,861
$ 7,095,652 $ 1,101,771 $ 1,149,614.00 $ 1,149,614.00 $7,550,654

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