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9. On January 1, 2019, Parent Corp acquired 60% of the outstanding common stock of Subsidiary Corp for $600,000 in cash. At the time of the acquisition, the fair value of the remaining 20% of the outstanding common stock was $360,000. At the time of the acquisition, the net book value of Subsidiary Corp was $500,000 and they had an unrecorded customer list with a fair value of $50,000 which has a remaining life of 1 year and the book value of their building with a remaining life of 10 years was $200,000 less than the fair value. The parent defers 100% of intercompany prots on inventory sales from its earnings until they are sold to a 3rd party. Parent Corp uses the partial equity method to account for its investment in Subsidiary Corp. Sale of inventory from Parent Inc to Subsidiary Corp Year Ending Inventory Parent Corp Purchase Parent Corp Sales Price Price 2019 $20,000 $60,000 $80,000 2020 $15,000 $20,000 $24,000 Additional 2019 Information On January 1, 2019, Subsidiary Corp sold a property to Parent Corp for $250,000. Subsidiary had a value of $50,000 for the land, $200,000 in gross book value for the building, and $50,000 in accumulated depreciation on the building. Both Parent Corp and Subsidiary assigned $60,000 of the purchase price to the land and $190,000 to the building. Both companies believed the building had a remaining useful life of 20 years. On June 30, Subsidiary Corp sold land with a value of $10,000 to Parent Corp for $15,000. At December 31, 2019, Sub Corp owed Parent Inc $20,000 related to intercompany sales. Additional 2020 Information On January 1, 2020, Parent Corp sold machinery with a gross book value of $50,000 and accumulated depreciation of $20,000 to Subsidiary Corp for $40,000. Both companies believed the machinery had a remaining life of 2 years at the time of sale. On July 10, 2020, Parent Corp sold the land acquired from Subsidiary Corp on Jun 30, 2019 for $20,000. There were no intercompany payables or receivables at the end of the year. Parent Corp Consolidated Worksheet Year Ended December 31, 2019 Parent Corp Sub Inc Balance Revenues 3,000,000 Cost of Goods Sold 1,500,000 Other Operating Expenses 650,000 Income from Subsidiary cone.. Gain on Sale of Building Gain on Sale of Land 15,000 Net Income 9/6,000 210,000 Non Controlling Net Income Net Income to Controlling Interest Retained Earnings 1/1 Net Income 1,000,000 976,000 150,000 Dividends Paid 210,000 1,000,000 50,000 Retained Earnings 976,000 310,000 Current Assets 645,000 170,000 Inventory.. 1.600,000 40,000 Investment in Sub 696,000 1,000,000 200,000 Building (net) 600,000 200,000 Machinery (net) 2,500,000 100,000 Customer List (net) 300,000 Goodwill Total Assets 6,341,000 710,000 Liabilitys 50,000 Notes Payable 1,000,000 Non-Controlling Interest 1/1 Non Controlling Interest 12/31 Common Stock Additional Paid in Capital .4000,000 150,000 3,043,500 200,000 Retained Earnings 12/ 976,000 310,000 Total Liab & Stockholders Equity 6,341,000 710,000