Prepare a consolidated balance sheet for pratt and spider

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Reference no: EM131736271

Problem - Pratt Company acquired all of Spider, Inc.'s outstanding shares on December 31, 2015, for $521,150 cash. Pratt will operate Spider as a wholly owned subsidiary with a separate legal and accounting identity. Although many of Spider's book values approximate fair values, several of its accounts have fair values that differ from book values. In addition, Spider has internally developed assets that remain unrecorded on its books. In deriving the acquisition price, Pratt assessed Spider's fair and book value differences as follows:

 

Book
Values

Fair
Values

  Computer software

$25,500    

$76,750    

  Equipment

63,000    

48,700    

  Client contracts

0    

120,000    

  In-process research and development

0    

37,250    

  Notes payable

(64,500)   

(71,550)   

At December 31, 2015, the following financial information is available for consolidation:

 

Pratt

Spider

  Cash

$10,500  

$10,500  

  Receivables

162,500  

34,500  

  Inventory

167,000  

104,500  

  Investment in Spider

521,150  

0  

  Computer software

246,500  

25,500  

  Buildings (net)

508,750  

175,000  

  Equipment (net)

324,000  

63,000  

  Client contracts

0  

0  

  Goodwill

0  

0  

 



     Total assets

$1,940,400  

$413,000  

 



  Accounts payable

$(93,900) 

$(58,000) 

  Notes payable

(533,500) 

(64,500) 

  Common stock

(380,000) 

(100,000) 

  Additional paid-in capital

(170,000) 

(25,000) 

  Retained earnings

(763,000) 

(165,500) 

 



     Total liabilities and equities

$(1,940,400) 

$(413,000) 

Note: Parentheses indicate a credit balance.

Prepare a consolidated balance sheet for Pratt and Spider as of December 31, 2015.

Reference no: EM131736271

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