HH2E-P3-36 data Consolidation entries Dr Noncontrolling Interest De L a Parent Subsidiary_ Consolidated Income statement: Sales Cost of goods sold GI Pulit Equity income Operating expenses Net income 2.100,000 (1.260,000) 840,000 3,700,000 (2,590,000) 1.110,000 294.000 (703,000) 701,000 (546,000) 294,000 Statement of retained earnings: BOY retained eamings Net income Dividends Ending retained carnings 2.352.000 701.000 (140,200) 2,912,800 1,085,000 294,000 (44.100) 1.334,900 Balance sheet: Assets Cash Accounts receivable 877,400 473.600 717,800 1.649,900 541.100 487,200 625,800 Inventory Equity Investment PPE, net 2.712,840 6,431,540 1,157,800 2,811,900 270.840 321,900 Liabilities and Stockholders' Equity Accounts payable Accrued liabilities Long-term Liabilities Common Stock APIC Retained Earnings 518,000 2,408,000 2.912,800 6,431,540 200,200 261.800 700,000 140,000 175.000 1.334,900 2,811,900 HH2E-P3-36 data Consolidation entries Dr Noncontrolling Interest De L a Parent Subsidiary_ Consolidated Income statement: Sales Cost of goods sold GI Pulit Equity income Operating expenses Net income 2.100,000 (1.260,000) 840,000 3,700,000 (2,590,000) 1.110,000 294.000 (703,000) 701,000 (546,000) 294,000 Statement of retained earnings: BOY retained eamings Net income Dividends Ending retained carnings 2.352.000 701.000 (140,200) 2,912,800 1,085,000 294,000 (44.100) 1.334,900 Balance sheet: Assets Cash Accounts receivable 877,400 473.600 717,800 1.649,900 541.100 487,200 625,800 Inventory Equity Investment PPE, net 2.712,840 6,431,540 1,157,800 2,811,900 270.840 321,900 Liabilities and Stockholders' Equity Accounts payable Accrued liabilities Long-term Liabilities Common Stock APIC Retained Earnings 518,000 2,408,000 2.912,800 6,431,540 200,200 261.800 700,000 140,000 175.000 1.334,900 2,811,900