Determine the amounts that should appear on holland

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Reference no: EM132583660

Question 1: Prepare a worksheet to determine the amounts that should appear on Holland's December 31, 2018, consolidated financial statements. (For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Amounts in the Debit and Credit columns should be entered as positive. Negative amounts for the Noncontrolling Interest and Consolidated Totals columns should be entered with a minus sign.)

HOLLAND CORPORATION AND ZEELAND CORPORATION

Consolidation Worksheet

For Year Ending December 31, 2018




Consolidation Entries

Noncontrolling

Consolidated

Accounts

Holland

Zeeland

Debit

Credit

Interest

Totals

Sales

$(722,400)

$(435,500)




$(1,157,900)

Cost of goods sold

366,300

203,500




569,800

Depreciation expense

90,500

33,300

11,000




Amortization expense

14,700

20,300





Other operating expenses

54,800

61,400




116,200

Equity in Zeeland earnings

(49,146)

0

49,146



0

Separate company net income

$(245,246)

$(117,000)





Consolidated net income






$(471,900)

Noncontrolling interest in CNI







Controlling interest net income






$(471,900)

Retained earnings, 1/1/18

$(820,900)

$(315,400)

315,400



$(820,900)

Net income

(245,246)

(117,000)




(245,246)

Dividends declared

50,000

30,000


18,000

12,000

50,000

Retained earnings, 12/31

$(1,016,146)

$(402,400)




$(1,016,146)

Current assets

$125,700

$88,500




$214,200

Investment in Zeeland, Inc

559,332

0

18,000

577,332


0

Property and equipment (net)

844,000

266,000





Patents

150,400

154,500





Goodwill

0

0

140,000




Total assets

$1,679,432

$509,000




$214,200

Liabilities

(343,286)

(6,600)




(349,886)

Common stock

(320,000)

(100,000)





Noncontrolling interest







Retained earnings, 12/31

(1,016,146)

(402,400)




(1,016,146)

Total liabilities and equities

$(1,679,432)

$(509,000)

$533,546

$595,332


$(1,366,032)

Reference no: EM132583660

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