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Apple Corporation holds 60 percent of Shortway Publishing Company’s voting share

ID: 2516010 • Letter: A

Question

Apple Corporation holds 60 percent of Shortway Publishing Company’s voting shares. Apple issued $590,000 of 12 percent bonds with a 10-year maturity on January 1, 20X2, at 92. On January 1, 20X8, Shortway purchased $118,000 of the Apple bonds for $124,000. Partial trial balances for the two companies on December 31, 20X8, are as follows:

Prepare the worksheet consolidation entry or entries needed on December 31, 20X8, to remove the effects of the intercorporate bond ownership in preparing consolidated financial statements. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Apple Corporation holds 60 percent of Shortway Publishing Company’s voting shares. Apple issued $590,000 of 12 percent bonds with a 10-year maturity on January 1, 20X2, at 92. On January 1, 20X8, Shortway purchased $118,000 of the Apple bonds for $124,000. Partial trial balances for the two companies on December 31, 20X8, are as follows:

Note: Assume using straight-line amortization of bond discount or premium.

Explanation / Answer

Trailbalance Account titles Apple Corporation Shortway Publishing Company Debit Credit Balance sheet   Investment in Shortway Publishing Company Stock                      1,34,000 - -        1,34,000 -   Investment in Apple Corporation Bonds -                              1,24,000        1,24,000 - - Bonds payable                      5,90,000 - - -             5,90,000   Discount on Bonds Payable                          18,000 - - -                18,000   Interest Expense                          61,000 - - -                61,000   Interest Income -                                    8,100 - -                   8,100   Interest Payable                          20,000 - - -                20,000   Interest Receivable -                                    7,080 - -                   7,080 Common Stock A/c Dr                                                                                                            1,34,000                                     To Investment in Shortway publishing Company stock A/c               1,34,000

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