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Problem 3-20 (LO 3-3b) Chapman Company obtains 100 percent of Abernethy Company's stock on January 1, 2017. As of that date, Abernethy has the following trial balance: Debit Credit $ 59,500 $ 46,600 50,000 145,000 84,250 250,000 Accounts payable Accounts receivable Additional paid-in capital Buildings (net) (4-year remaining life) Cash and short-term investments Common stock Equipment (net) (5-year remaining life) Inventory Land Long-term liabilities (mature 12/31/20) Retained earnings, 1/1/17 Supplies Totals 257,500 106,000 129,000 151,000 273,050 15,200 $783,550 $ 783,550 During 2017, Abernethy reported net income of $98,500 while declaring and paying dividends of $12,000. During 2018, Abernethy reported net income of $132,250 while declaring and paying dividends of $48,000. Assume that Chapman Company acquired Abernethy's common stock for $675,380 in cash. Assume that the equipment and long- term liabilities had fair values of $278,850 and $120,920, respectively, on the acquisition date. Chapman uses the initial value method to account for its investment. Prepare consolidation worksheet entries for December 31, 2017, and December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Consolidation Worksheet Entries Prepare entry S to eliminate stockholders' equity accounts of subsidiary. Note: Enter debits before credits. Debit Credit Date Accounts December 31, 2017 Common stock - Chapman Additional paid-in capital Retained earnings - 1/1/17 Investment in Abernethy Record entry Clear entry view consolidation entries Consolidation Worksheet Entries Prepare entry I to eliminate intra-entity dividend declarations recorded by parent as income. Note: Enter debits before credits. Debit Credit Date Accounts December 31, 2017 Equity in Subsidiary earnings Investment in Abernethy Record entry Clear entry view consolidation entries Consolidation Worksheet Entries Prepare entry E to recognize 2017 amortization expense. Note: Enter debits before credits. Debit Credit Date Accounts December 31, 2017 Depreciation expense Equipment Buildings Record entry Clear entry view consolidation entries Consolidation Worksheet Entries Prepare entry *C to convert parent company figures to equity method by recognizing subsidiary's increase in book value for prior year ($98,500 net income less $12,000 dividend declaration) and excess amortizations for that period ($11,790]. Note: Enter debits before credits. Accounts Debit Credit Date December 31, 2018 Record entry Clear entry view consolidation entries Consolidation Worksheet Entries Prepare entry S to eliminate beginning of year stockholders' equity accounts of subsidiary. The retained earnings balance has been adjusted for 2017 net income and dividends. Note: Enter debits before credits. Debit Credit Date Accounts December 31, 2018 Common stock - Abernethy Additional paid-in capital Retained earnings - 1/1/17 Investment in Abernethy Record entry Clear entry view consolidation entries Consolidation Worksheet Entries Prepare entry A to recognize allocations relating to investment-balances shown here are as of the beginning of the current year [original allocation less excess amortizations for the prior period). Note: Enter debits before credits. Debit Credit Date Accounts December 31, 2018 Equity in Subsidiary earnings Investment in Abernethy Record entry Clear entry view consolidation entries Consolidation Worksheet Entries Prepare entry I to eliminate intra-entity dividend declarations recorded by parent as income. Note: Enter debits before credits. Debit Credit Date Accounts December 31, 2018 Investment in Abernethy Dividends declared Record entry Clear entry view consolidation entries Consolidation Worksheet Entries