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P4-25 Assignment of Differential in Worksheet LO 4-50 Pork Corporation acquired all the voting shares of Swine Enterprises on January 1, 20X4. Balance sheet amounts for the companies on the date of acquisition were as follows: Cash & Receivables Inventory Land Pork Corporation $ 40.000 95.000 Swine Enterprises $ 20.000 40,000 80.000 90.000 230.000 400,000 290.000 $ 905,000 $ 175,000 Buildings & Equipment Investment in Swine Enterprises Total Debits Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Total Credits 60,000 $380,000 $ 65,000 15.000 50.000 100.000 100.000 300,000 150.000 270.000 $ 905,000 $380,000 Swine Enterprises' buildings and equipment were estimated to have a market value of $175,000 on January 1, 20X4. All other items appeared to have market values approximating current book values. Required a. Complete a consolidated balance sheet worksheet for January 1, 20X4. b. Prepare a consolidated balance sheet in good form. DR CR 4 Initial Entry: 5 Investment in Swine 6 Cash 7 8 Book Value of Swine 9 Total Purchase Price 10 Total Differential 11 12 Fair Value Differences 13 Buildings & Equipment, net 14 FV of Buildings & Equipment 15 Indentifiable FV Increases 16 17 Goodwill 18 19 Book Value Calculations: Common Total Book Value + Retained Earnings 20 Stock 21 Book value at acquisition 22 23 24 Excess Value (Differential) Calculations (enter names & amounts of assets that have FV increase): 25 + + + 26 Total 27 Balances 28 29 30 Investment in Swine Enterprises 31 32 Acquisition Price 33 34 Basic 35 Excess Reclass. 36 37