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Account LODIE Credit NO wate December 31, 2017 1 50,000 Additional paid-in capital Common stock - Abernethy Retained earnings - 1/1/17 Investment in Abemethy 250,000

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Account LODIE Credit NO wate December 31, 2017 1 50,000 Additional paid-in capital Common stock - Abernethy Retained earnings - 1/1/17 Investment in Abemethy 250,000 402,900 702,900 2 December 31, 2017 Land 16,900 54,800 84,400 Buildings Goodwill Equipment Investment in Abernethy 38,250 117.850 3 December 31, 2017 118,450 Equity in Subsidiary earnings Investment in Abernethy 118,450 4 December 31, 2017 16,000 Investment in Abernethy Dividends declared 16,000 5 December 31, 2018 Common stock - Abemethy 250,000 Account LODIE Credit NO wate December 31, 2017 1 50,000 Additional paid-in capital Common stock - Abernethy Retained earnings - 1/1/17 Investment in Abemethy 250,000 402,900 702,900 2 December 31, 2017 Land 16,900 54,800 84,400 Buildings Goodwill Equipment Investment in Abernethy 38,250 117.850 3 December 31, 2017 118,450 Equity in Subsidiary earnings Investment in Abernethy 118,450 4 December 31, 2017 16,000 Investment in Abernethy Dividends declared 16,000 5 December 31, 2018 Common stock - Abemethy 250,000

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