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Stinson Company outstanding stock purchased 60% by Mclroy, Inc. on 1/1/14 Cash paid for Stinson stock Stinson's book value at time of purchase $ 372,000 $ 100,000 $ 220,000 S 248,000 $ 70,000 Fair value of Stinson's unrecorded customer list (15-year remaining life) $45,000 Common stock Retained earnings Acquisition-date fair value of noncontrolling interest Undervaluation of Stinson's patents (10-year remaining life) Intra-entity inventory sales: Ending Transfer Balance (at Transfer Price) Cost ofPrice Year 2014 2015 Mcllroyto Stinson 150,000 120,000 112,000 50,000 40,000 160,000 Individual financial statements as of December 31, 2015: Mcllroy, Stinson, Inc Inc Sales Cost of goods sold Operating expenses Equity in earnings in Stinson S (700,000) S (335,000) 460,000 205,000 70,000 188,000 Net income S (80,000) S (60,000) Retained earnings, 1/1/15 Net income S (695,000) S (280,000) (80,000) (60,000) Dividends paid 45,000 15,000 S (730,000) S (325,000 Retained earnings, 12/31/15 Stinson Company outstanding stock purchased 60% by Mclroy, Inc. on 1/1/14 Cash paid for Stinson stock Stinson's book value at time of purchase $ 372,000 $ 100,000 $ 220,000 S 248,000 $ 70,000 Fair value of Stinson's unrecorded customer list (15-year remaining life) $45,000 Common stock Retained earnings Acquisition-date fair value of noncontrolling interest Undervaluation of Stinson's patents (10-year remaining life) Intra-entity inventory sales: Ending Transfer Balance (at Transfer Price) Cost ofPrice Year 2014 2015 Mcllroyto Stinson 150,000 120,000 112,000 50,000 40,000 160,000 Individual financial statements as of December 31, 2015: Mcllroy, Stinson, Inc Inc Sales Cost of goods sold Operating expenses Equity in earnings in Stinson S (700,000) S (335,000) 460,000 205,000 70,000 188,000 Net income S (80,000) S (60,000) Retained earnings, 1/1/15 Net income S (695,000) S (280,000) (80,000) (60,000) Dividends paid 45,000 15,000 S (730,000) S (325,000 Retained earnings, 12/31/15