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Pol Corporation and SubsidiaryConsolidation Workpapersfor the year ended December 31, 2012KeteranganPolSanAdjustment and EliminationsConsolidatedDrCrStatementsIncome StatementSales8.190.0005.600,000Income from San819.000Cost of sales5.460.0004.000.000Other expenses1.544.000600.000Consolidated net incomeNoncontrolling Int shareControlling share of NI2.005.0001.000.000Retained EarningsRetained earningsPol1.200.000Retained earningsSan700.000Controlling share of NI2.005.0001.0CO.000Dividends1.000.000500.000Retained eamings December 312.205.0001.200.000Balance Sheetcash753,000500,000Accounts receivableDividends receivableInventories120.000200.0Other current assets500.0200,000Plant assets -- net4.C00.0004.CCO,000Investment in San3.132.000Patents7.905.0001.500.000Current liabilities1.700,0001.300,000Capital stock4 000.0002.0C0,000Retained earnings2.205.0001.200.0007.905.0004.500.000