1. Record th e investment in Robby Corporation tion and distribution excess schedule. 3. Give Robby Corporation's adjusting entry Problem2-6 (Z03, 4, 5, 6) 100% purchase, goodwill, worksheet. On December 31 2015, Aron Company purchases 100% of the common stock of Shield Company for $450,000 cash. On this date, any excess of cost over book value is attributed to accounts with values that differ from book values. These accounts of Shield Company have the followin g fair values $ 40,000 30,000 140,000 45,000 225,000 25,000 65,000 105,000 Cash Inventory Land Copyrights... Bonds payable