ACCT 480.5.2.16.xlsxStock Corporation and Subsidia Consolidation Working Paper Stork Swamp Income Statement sales Equity earnings in Swamp Other Income Cost of Sales Other Expenses Separate company net income Consolidated Net income Noncontrolling interest share Stark’s interest in consolidated income $ $ $ $ $ $ (60,000.00) 5,200.00 (800.00) 26,000.00 28,400.00 (11,600.00) $ (14,000.00) Retained earnings 1/1 Add: Net income Dividends paid Retained Earnings 12/31 BALANCE SHEET cash Receivables Inventories Equipment – net Land Investment in Swamp $ $ $ $ $ $ $ $ $ $ (9,500.00) (11,600.00) 7,000.00 (14,100.00) 6,000.00 7,000.00 10,000.00 24,000.00 4,000.00 20,100.00 $ (5,000.00) $ (6,000.00) $ 2,000.00 $ (9,000.00) $ 3,000.00 $ 4,000.00 $ 4,500.00 $ 9,000.00 $ 3,500.00 Total Assets Liab & Equity Accounts payable Capital Stock Retained Earnings Nontrolling Interest in Swamp $ $ $ $ 71,100.00 (7,000.00) (50,000.00) (14,100.00) $ $ $ $ Total Liabilities and Equity $ (71,100.00) $ (24,000.00) $ 4,400.00 $ 3,600.00 $ (6,000.00) 24,000.00 (5,000.00) (10,000.00) (9,000.00) Eliminations Debit CreditStock Corporation and Subsidiary Consolidation Working Papers 31-Dec-05 Noncontrolling Int. Balance Sheet
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