Prepare the journal entry to record the investment

Assignment Help Accounting Basics
Reference no: EM131710254

Question - On January 1, 2014, Meyer Company acquired MacNeill Corporation by issuing 42,500 shares of its $1 par common Stock with a market value of $7.50 per share.  A building on MacNeill's books was undervalued by $20,000, resulting in annual amortization of $1,000. Also, there was an unrecorded customer list valued at $60,000, resulting in annual amortization of $6,000.  The separate 2014 financial statements for Meyer and MacNeill are presented below:


Meyer

MacNeill

Sales revenue

$550,000

$330,000

Cost of goods sold

(385,000)

(198,000)

Gross profit

165,000

132,000

Operating expenses

(104,500)

(85,80)0)

Equity income

39,200

_______

Net Income

$99,700

$46,200




Retained Earnings, 1/1/14

$571,200

$170,500

Net income

99,700

46,200

Dividends

(32,040)

(13,860)

Retained Earnings, 12/31/14

$638,860

$202,840




Cash and receivables

$96,995

$161,590

Inventory

106,700

98,340

Equity investment

344,090


Property, plant & equipment (Net)

506,305

181,940

Total Assets

$1,054,090

$441,870




Accounts payable

$33,330

$38,390

Accrued liabilities

47,850

41,140

Notes payable

0

110,000

Common stock

62,900

22,500

Additional paid-in capital

271,150

27,000

Retained Earnings, 12/31/14

638,860

202,840

Total Liabilities and Equities

$1,054,090

$441,870

Required:

a. Prepare the journal entry to record the investment in the subsidiary.

b. Show the computation of Equity Income for 2014.

c. Show the computation of Equity Investment at December 31, 2014.

d. Prepare the consolidation worksheet with entries for 2014.

Reference no: EM131710254

Questions Cloud

Define the healthcare industry according to johnson : The factors that contribute to unpredictable changes in the healthcare industry according to Johnson
Review case study of the telecommunication systems : Two telecommunication systems are to be compared. A random sample of 14 users of one system independently rate the system on a scale of 0 to 100.
Discuss target market selection and product positioning : Before a product is developed, the marketing strategy is formulated, including target market selection and product positioning
Design your personal business model : Design your personal business model. Describes in detail the four master experiences that relate to the theme "DISCOVER YOUR TALENT".
Prepare the journal entry to record the investment : On January 1, 2014, Meyer Company acquired MacNeill Corporation by issuing 42,500 shares, Prepare the journal entry to record the investment in the subsidiary
Getting finance for the new company : TV shows include Billions or some early episodes of Silicon Valley that involve getting finance for the new company.
Discuss child psychology-cognitive development : Explain Vygotsky's ideas of children as apprentices and the zone of proximal development
What is the value of company a : 1. What is the value of Company A? 2. What is the value of Company B? 3. What is the market value of Company B's equity?
Design a code of ethics for the market research industry : What practical value do you believe such codes have for those who are internal suppliers

Reviews

Write a Review

Accounting Basics Questions & Answers

  How much control does fed have over this longer real rate

Hubbard argues that the Fed can control the Fed funds rate, but the interest rate that is important for the economy is a longer-term real rate of interest.   How much control does the Fed have over this longer real rate?

  Coures:- fundamental accounting principles

Coures:- Fundamental Accounting Principles: - Explain the goals and uses of special journals.

  Accounting problems

Accounting problems,  Draw a detailed timeline incorporating the dividends, calculate    the exact Payback Period  b)   the discounted Payback Period. the IRR,  the NPV, the Profitability Index.

  Write a report on internal controls

Write a report on Internal Controls

  Prepare the bank reconciliation for company

Prepare the bank reconciliation for company.

  Cost-benefit analysis

Create a cost-benefit analysis to evaluate the project

  Theory of interest

Theory of Interest: NPV, IRR, Nominal and Real, Amortization, Sinking Fund, TWRR, DWRR

  Liquidity and profitability

Distinguish between liquidity and profitability.

  What is the expected risk premium on the portfolio

Your Corp, Inc. has a corporate tax rate of 35%. Please calculate their after tax cost of debt expressed as a percentage. Your Corp, Inc. has several outstanding bond issues all of which require semiannual interest payments.

  Simple interest and compound interest

Simple Interest, Compound interest, discount rate, force of interest, AV, PV

  Capm and venture capital

CAPM and Venture Capital

Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd