can anyone please provide the answers for these questions so i can check my work?

54. To avoid double counting P's investment in S, P must eliminate

a.	the investment in S and S's separate company shareholders' equity.
b.	all debt on S's separate company financial statements.
c.	any dividends paid against the cash account.
d.	all intercompany transactions.
e.	all of the above.

58. U.S. GAAP view investments of over 50 percent of the voting stock of another company (for the purpose of controlling the other company at the broad policy-making level and at the day-to-day operational level) as

a.	minority, passive investments.
b.	minority, active investments.
c.	majority, passive investments.
d.	majority, active investments.
e.	marketable securities.

25. Purchaser Corporation acquires 30% of the outstanding voting common shares of the Investee Corporation for $600,000. Purchaser Corporation acquires the investment in Investee Corporation by buying previously issued shares of Investee Corporation from other investors. When Purchaser Corporation acquired 30% of Investee Corporations common shares for $600,000, Investee Corporations total shareholders equity was $1.5 million. Purchaser Corporations cost exceeds the carrying value of the net assets acquired by $150,000 [ $600,000 - (0.30 x $1,500,000)].

Purchaser Corporation attributes the $150,000 excess purchase price as follows: $100,000 to remeasure buildings and equipment to fair value and $50,000 to goodwill. Which of the following is/are true?

a.	Purchaser Corporation does not reclassify this excess out of its Investment in Stock of Investee Corporation account to Buildings and Equipment and to Goodwill.
b.	Purchaser Corporation must amortize (or depreciate) any amount attributed to assets with limited lives.
c.	Purchaser Corporation must depreciate the $100,000 attributed to buildings and equipment over their remaining useful lives.
d.	U.S. GAAP and IFRS do not permit the investor to amortize the excess purchase price attributed to goodwill and other assets with indefinite lives. Instead, the investor must test the investment account annually for possible impairment.
e.	all of the above

20. Pagoli Corporation acquires 30% of the outstanding voting common shares of the Inform Corporation for $600,000. Pagoli Corporation acquires the investment in Inform Corporation by buying previously issued shares of Inform Corporation from other investors.

Between the time of the acquisition and the end of Pagoli Corporations next accounting period, Inform Corporation reports earnings of $80,000; and pays a dividend of $30,000 to holders of its common stock.

Inform Corporation reports earnings of $100,000 and pays dividends of $40,000 during the subsequent accounting period.

Pagoli Corporations Investment in Stock of Inform Corporation account now has a balance of:

a.	$609,000
b.	$621,000
c.	$633,000
d.	$642,000
e.	$657,000