Assignment Chapter $6$

Question $8$

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Consolidation worksheet for gain on constructive retirement of subsidiary's debt with no AAP$-$Cost method assets $($i$.$e$.,$ there was no AAP or Goodwill$).$ On January $1,2018,$ the retained earnings of the subsidiary was $$120,000.$ the initial issuance date.

$\backslash$table$[[$Year$,\backslash$table$[[$Cash$],[$Payment$]],\backslash$table$[[$Amortization$],[$of Premium$]],\backslash$table$[[$Interest$],[$Expense$]],$Carrying Amount$],[$Dec$.31,2019,,,,$$$612,000$