16) Consolidation Worksheet Entry A would require a:

A. Debit Capitalized Software, $651,000

B. Credit Non-controlling Interest, $237,900.

C. Credit Investment in Calabrese Co., $597,800

D. Debit Building, $18,000

17) In 2020, if Calabrese Co. earned income of $220,000, and declared and paid dividends of $60,000, Consolidation Worksheet Entry I would require a

A. Debit Investment in Calabrese Co., $112,000

B. Debit Equity in Sub Earnings, $111,300

C. Credit to Equity in Sub Earnings, $154,000

D. Credit to Investment in Calabrese Co., $112,000