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STUS CA re LIT, WHE 1.00 - Sing 4. Te Hier www FREE e feel . 4.00 T. TIL Tele RY . # THE w THE SEE CIF Other , 42 .. 3. helen wat VER 100 HT 14. LE 16 14 1024 pie . G. RE 090 3.85 M LE 19 Th TULEB 1. 13.00 L. SH .. Total + alan here, Cheghibh.de Ce IN. pablo verile 13.00 La V. Ritet 1.00 1.800 S. 13.00 Y. THE ) *** T FIF vedere Lanafes .. fair valuever be . vale the-sch development 44.100 e-year sta 133.00 171. Terterintele 120.000 | Art atiyaar Adore 0.5.2001 01.16.250 CARL of geld 1.10,000 145.000 Depreciation orgasm 335.000 161.000 223,03 2. Bondary Room 229.295 Bet the 1.647. Batam 1/1/ (3.0) 934 at 13.12.10 . A LEZ 11, 10.00 Te in-prechend ele 44,000 133.600 Tell mit lite Adrede febrer de 2011.where there on the Alhamduling aral. There were in the More Sale 13.9.2013 10 det er gode id 110.000 165.000 141.00 Other per 133.0 11, . 010 E 06) Metal 11.447.50 23.06.2011 . . 1/ 1.040 1938. 121.6 Local EEN . . 6.14, Dividendered Page 11 Cash Arrible W/ S' 00011 ceed 13.00 300, (6.410.000 110, X. 2.425,75 130.000 5.140,000 110.000 13,03,00 220,000 33.245.000 11.01 (4.400.000 weekte este Gall patals Me payable Lord 13.00 1.3.16 3,485,775 145,000 185,000 11.040,000) Betained 11/35/10 totale and ty . . 113,035.000 03.485. Add Die met wel of Dr. M 1 1 ca Account receivable ta int mat 112.000 337,000 73.00 1.41.000 2.100.000 te pelo Legendent Contoh 184, 9 1.4.0 TO,00 2.11.08 1.722.000 307,600 Falevel of considerati transferred Bok value aired ERAR A value overb valuw Toinen Ter and development 44,000 Ta equipent year remaining Intel 133,60 Tool (Ledefinite lirel Alde date come per fare from Albert, where he was release Meshed the forest. There were da Sales 3.795.00 11.165.250 Postot goede sold 1.810,000 145.000 Delations 335.00 117 177.60 11.06 44.000 Tot - I Life Todelli detit lite 133.600 17, 110 CHEME Cented Deprecate other persing wp sary the Het minhas the most Then the M 1.5.10 All 1.650.00 393.010 145.00 100 22.00 230 3.16 . 03.03.10 11.40 10.00 19.00 24 . 14.400,000 11.14 110,035 $3,000 16.00 HVIS 1 000 re 17/1 Web Bildelar atacada 12/8/10 Cash Monterreivable Toy Erant in La het odwin Total -Card 000 009 ET 2.6.15 3,130 3.140.000 314,000 7. 3. 010 COPEE 3.4.3 270.010 0.26.010 15, 150,00 1,400,000 OTEP Gore! 18.04.08 12/31/10 Total and . 13,035,000 1 13.43.119 New record of 111 . te gods under the A que date Altershapected Shein Buture from where wearch and development project. In the 2017, wwwport that the folure with our All while the trailer for all. They were release the date Adora Bales (3,795, 2001 $ Coe o pode sold 1.810,000 Depreciation Span 135,000 Othat aperating 223.600 expenses Tubidiary in.com (220,300 (1.647.500 1 inge 1/1/18 3 13.052,500 Net in 11.647,500 Dividenta declared 300,000 Retseringe 12/31/10 14,400.000) Cast 110,025 Accounts receivable 937,000 Inventory 900.000 Levent in Gaugelis 2.425,75 Land 3.120.000 Equipment that 5.100.000 Goodwill 356.000 Total susta 13.035,000 conta pepata 1220.000 Long-ter dat 13,265,000 Den stock (5.150,000 Retained Benninge 12/31/ 14.400.000 Total Titise and $ (33,035,000 3 : 3. (1,0 Show he bordered the 2018 Alwalee Framsidated war aber Adler Ahlbecember 31, 2018 ho 10, ing 133,600 177,600 130.000 # $ d4.com br Altach and depenent prope, by the end of 2007, was apparent that the ele projet de ser en beschermer ... done are for The Post date More Alva (>75,200 0 41.16.2100 1,010,000 745,000 335.000 149.000 223.000 27.256 (220.300 11.607.500 (227.000 13.052.500 5 (936.000 (8.649.500 (237.000 300,000 26.225 . 44.400,000 (1.146,7753 . 110,025 6,275 937000 164.000 100,000 613.000 2.425,975 3.120.000 760,000 5,180.000 1.42.500 354,000 . 13,035,000 3.485,775 . (220,000 (455,000 (3.265,000 (635,000 (5,150.000 (1.049,000 14.400.000 11,146.775 (13,035.000 3,485,775 . 0 0 ) . merJI, 30. Alvakant banc Adira and AwfDember 31, 2018 ProbleBONUS OUESTION Os January 1, 2017. Adora Corporation acquired 100 percent of the outstanding voting stock of Alvah Corporation for $2.999,00 cash. On the acquisition date, Alvah had the follow Cash $ 152,000 Accounts payabl Accounts receivable 137,000 Long-term debt Land 730,000 Common stock Equipment (net) 1,942,000 Retained earnin $ 2,961,000 At the acquisition date, the following allocation was prepared Fair value of consideration transferred Book value acquired Excess fair value over book value To in process research and development To equipment (8-year remaining Lite) To goodwill indefinite Life) $ 44,000 133,600 Although at acquisition date Adora had expected $44,000 in future benefits from Alyah's in-process research and development project, by the end of 2017, it was apparent that the reich Alvah submitted the following trial balances for consolidation. There were no intra-entity payables on that date. Adora Sales (3,795, 200) Cost of goods sold P10 for $2.099,600 cash. On the acquisition date, Alvah had the following balance sheet: $ 000 000 000 000 000 Accounts payable Long-term debt Common stock Retained earnings 184,000 985,000 1.049,000 743,000 2,961,000 $ $ 2,099,600 1,792,000 307,600 44,000 133,600 177.600 130,000 development project, by the end of 2017, it was apparent that the research project was a failure with no future economic benefits. On December 31, 2018. Adora and Alvah (1,166,250) STUS CA re LIT, WHE 1.00 - Sing 4. Te Hier www FREE e feel . 4.00 T. TIL Tele RY . # THE w THE SEE CIF Other , 42 .. 3. helen wat VER 100 HT 14. LE 16 14 1024 pie . G. RE 090 3.85 M LE 19 Th TULEB 1. 13.00 L. SH .. Total + alan here, Cheghibh.de Ce IN. pablo verile 13.00 La V. Ritet 1.00 1.800 S. 13.00 Y. THE ) *** T FIF vedere Lanafes .. fair valuever be . vale the-sch development 44.100 e-year sta 133.00 171. Terterintele 120.000 | Art atiyaar Adore 0.5.2001 01.16.250 CARL of geld 1.10,000 145.000 Depreciation orgasm 335.000 161.000 223,03 2. Bondary Room 229.295 Bet the 1.647. Batam 1/1/ (3.0) 934 at 13.12.10 . A LEZ 11, 10.00 Te in-prechend ele 44,000 133.600 Tell mit lite Adrede febrer de 2011.where there on the Alhamduling aral. There were in the More Sale 13.9.2013 10 det er gode id 110.000 165.000 141.00 Other per 133.0 11, . 010 E 06) Metal 11.447.50 23.06.2011 . . 1/ 1.040 1938. 121.6 Local EEN . . 6.14, Dividendered Page 11 Cash Arrible W/ S' 00011 ceed 13.00 300, (6.410.000 110, X. 2.425,75 130.000 5.140,000 110.000 13,03,00 220,000 33.245.000 11.01 (4.400.000 weekte este Gall patals Me payable Lord 13.00 1.3.16 3,485,775 145,000 185,000 11.040,000) Betained 11/35/10 totale and ty . . 113,035.000 03.485. Add Die met wel of Dr. M 1 1 ca Account receivable ta int mat 112.000 337,000 73.00 1.41.000 2.100.000 te pelo Legendent Contoh 184, 9 1.4.0 TO,00 2.11.08 1.722.000 307,600 Falevel of considerati transferred Bok value aired ERAR A value overb valuw Toinen Ter and development 44,000 Ta equipent year remaining Intel 133,60 Tool (Ledefinite lirel Alde date come per fare from Albert, where he was release Meshed the forest. There were da Sales 3.795.00 11.165.250 Postot goede sold 1.810,000 145.000 Delations 335.00 117 177.60 11.06 44.000 Tot - I Life Todelli detit lite 133.600 17, 110 CHEME Cented Deprecate other persing wp sary the Het minhas the most Then the M 1.5.10 All 1.650.00 393.010 145.00 100 22.00 230 3.16 . 03.03.10 11.40 10.00 19.00 24 . 14.400,000 11.14 110,035 $3,000 16.00 HVIS 1 000 re 17/1 Web Bildelar atacada 12/8/10 Cash Monterreivable Toy Erant in La het odwin Total -Card 000 009 ET 2.6.15 3,130 3.140.000 314,000 7. 3. 010 COPEE 3.4.3 270.010 0.26.010 15, 150,00 1,400,000 OTEP Gore! 18.04.08 12/31/10 Total and . 13,035,000 1 13.43.119 New record of 111 . te gods under the A que date Altershapected Shein Buture from where wearch and development project. In the 2017, wwwport that the folure with our All while the trailer for all. They were release the date Adora Bales (3,795, 2001 $ Coe o pode sold 1.810,000 Depreciation Span 135,000 Othat aperating 223.600 expenses Tubidiary in.com (220,300 (1.647.500 1 inge 1/1/18 3 13.052,500 Net in 11.647,500 Dividenta declared 300,000 Retseringe 12/31/10 14,400.000) Cast 110,025 Accounts receivable 937,000 Inventory 900.000 Levent in Gaugelis 2.425,75 Land 3.120.000 Equipment that 5.100.000 Goodwill 356.000 Total susta 13.035,000 conta pepata 1220.000 Long-ter dat 13,265,000 Den stock (5.150,000 Retained Benninge 12/31/ 14.400.000 Total Titise and $ (33,035,000 3 : 3. (1,0 Show he bordered the 2018 Alwalee Framsidated war aber Adler Ahlbecember 31, 2018 ho 10, ing 133,600 177,600 130.000 # $ d4.com br Altach and depenent prope, by the end of 2007, was apparent that the ele projet de ser en beschermer ... done are for The Post date More Alva (>75,200 0 41.16.2100 1,010,000 745,000 335.000 149.000 223.000 27.256 (220.300 11.607.500 (227.000 13.052.500 5 (936.000 (8.649.500 (237.000 300,000 26.225 . 44.400,000 (1.146,7753 . 110,025 6,275 937000 164.000 100,000 613.000 2.425,975 3.120.000 760,000 5,180.000 1.42.500 354,000 . 13,035,000 3.485,775 . (220,000 (455,000 (3.265,000 (635,000 (5,150.000 (1.049,000 14.400.000 11,146.775 (13,035.000 3,485,775 . 0 0 ) . merJI, 30. Alvakant banc Adira and AwfDember 31, 2018 ProbleBONUS OUESTION Os January 1, 2017. Adora Corporation acquired 100 percent of the outstanding voting stock of Alvah Corporation for $2.999,00 cash. On the acquisition date, Alvah had the follow Cash $ 152,000 Accounts payabl Accounts receivable 137,000 Long-term debt Land 730,000 Common stock Equipment (net) 1,942,000 Retained earnin $ 2,961,000 At the acquisition date, the following allocation was prepared Fair value of consideration transferred Book value acquired Excess fair value over book value To in process research and development To equipment (8-year remaining Lite) To goodwill indefinite Life) $ 44,000 133,600 Although at acquisition date Adora had expected $44,000 in future benefits from Alyah's in-process research and development project, by the end of 2017, it was apparent that the reich Alvah submitted the following trial balances for consolidation. There were no intra-entity payables on that date. Adora Sales (3,795, 200) Cost of goods sold P10 for $2.099,600 cash. On the acquisition date, Alvah had the following balance sheet: $ 000 000 000 000 000 Accounts payable Long-term debt Common stock Retained earnings 184,000 985,000 1.049,000 743,000 2,961,000 $ $ 2,099,600 1,792,000 307,600 44,000 133,600 177.600 130,000 development project, by the end of 2017, it was apparent that the research project was a failure with no future economic benefits. On December 31, 2018. Adora and Alvah (1,166,250)