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Advanced Accounting Take-home Test 1 Due October 11, 2017 Dr. Lebow on January 1, 20X6, Scott Company acquired 80% of the outstanding stock of Nina

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Advanced Accounting Take-home Test 1 Due October 11, 2017 Dr. Lebow on January 1, 20X6, Scott Company acquired 80% of the outstanding stock of Nina Company for 1,600,000 cash. Nina's records show net assets on that date of $500,000. Some of Nina's assets on the date of acquisition either were unrecorded or had fair values that differed from book values as follows L tem Useful Life (Years) Book Value Fair Value $160,000 410,000 $710,000 $60,000 Customer list 25 Any goodwill has an indefinite life. During the year, Scott sold $100,000 of inventory to Nina that originally cost Scott $60,000. Nina sold $80,000 of the inventory but $20,000 remains at year-end. Nina also owes Scott $40,000. Prepare the consolidated worksheet and the consolidated financial statements (including the non-controlling interests) The balances for Scott and Nina are on the attached page. On January 1, 2067, Scott purchases 20% of the outstanding voting stock of Nikki Inc. for 300,000. Nildkdi has a net book value of $1,000,000 on the date of acquisition. Nikki also has a patent not recorded on its books worth $150,000. The patent has a remaining useful life of 5 years. During 20X7, Niki earns $150,000 profit and pays dividends on June 30 amounting to $50,000 total Prepare journal entries to record all of these events assuming 2. a. Scott is unable to exercise 'significant influence b Scott is able to exercise "significant infuence Advanced Accounting Take-home Test 1 Due October 11, 2017 Dr. Lebow on January 1, 20X6, Scott Company acquired 80% of the outstanding stock of Nina Company for 1,600,000 cash. Nina's records show net assets on that date of $500,000. Some of Nina's assets on the date of acquisition either were unrecorded or had fair values that differed from book values as follows L tem Useful Life (Years) Book Value Fair Value $160,000 410,000 $710,000 $60,000 Customer list 25 Any goodwill has an indefinite life. During the year, Scott sold $100,000 of inventory to Nina that originally cost Scott $60,000. Nina sold $80,000 of the inventory but $20,000 remains at year-end. Nina also owes Scott $40,000. Prepare the consolidated worksheet and the consolidated financial statements (including the non-controlling interests) The balances for Scott and Nina are on the attached page. On January 1, 2067, Scott purchases 20% of the outstanding voting stock of Nikki Inc. for 300,000. Nildkdi has a net book value of $1,000,000 on the date of acquisition. Nikki also has a patent not recorded on its books worth $150,000. The patent has a remaining useful life of 5 years. During 20X7, Niki earns $150,000 profit and pays dividends on June 30 amounting to $50,000 total Prepare journal entries to record all of these events assuming 2. a. Scott is unable to exercise 'significant influence b Scott is able to exercise "significant infuence

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