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Equity Method Income Statement Perky International Corporation purchased Singing

ID: 2527785 • Letter: E

Question

Equity Method Income Statement

Perky International Corporation purchased Singing Manufacturing Company on January 02, 20x7. The acquisition was for 100% control of all voting stock of Singing Manufacturing Company.

On December 30, 20x7, the controller provided the following information to prepare the net income and retained earnings statements for the two companies.

Perky Corporation

Singing Company

Directions: Prepare a net income statement and retained earnings statement for consolidated.

A. Net Income Statement

B. Retained Earnings (RE) Statement

Equity Method Income Statement

Perky International Corporation purchased Singing Manufacturing Company on January 02, 20x7. The acquisition was for 100% control of all voting stock of Singing Manufacturing Company.

On December 30, 20x7, the controller provided the following information to prepare the net income and retained earnings statements for the two companies.

Perky Corporation

Singing Company

Sales 1,000,000 300,000 Cost of goods sold 400,000 100,000 Depreciation expenses 100,000 50,000 Other expenses 100,000 50,000 Dividends declared 50,000 25,000 Retained earnings 500,000 100,000 1/2/20x7

Directions: Prepare a net income statement and retained earnings statement for consolidated.

A. Net Income Statement

20x7 Parent's net income XXX Parent's equity income from subsidiary XXX Subsidiary net income 20x7 XXX Consolidated net income XXX

B. Retained Earnings (RE) Statement

Parent's beginning RE from operations XXX Parent's income from operations XXX Parent's income from subsidiary in 20x7 XXX Parent's dividend to stockholders XXX Consolidated retained earnings XXX

Explanation / Answer

1.Consolidated Net income Statement as on 31 Dec 2017

2.Consolidated Retained Earning Statement as on 31 Dec 2017

Sl No Particulars Amount a Parent's net income $4,00,000 b Parent's equity income from subsidiary $25,000 c Subsidiary net income 2017 $1,00,000 d Consolidated net income (a+b+c) $5,25,000