Los balances de prueba parciales de P Co. y S Co. al 31 de diciembre del ao 10, fueron los siguientes:

Compaa P. empresa S

Dr cromo Dr cromo

Inversin en S. Co. 153,000

Acciones comunes 157,000 116,000

Utilidades retenidas, comienzo del ao 127,000 59,000

informacin adicional

La inversin en las acciones de S Co. (una participacin del 90 %) se adquiri el 2 de enero del ao 6 por $153 000. En ese momento, el patrimonio de los accionistas de S Co. era acciones ordinarias de $116 000 y ganancias retenidas de $27 000 y las acciones ordinarias de P Co. de $157 000.

Los ingresos netos de las dos empresas para el ao fueron los siguientes:

Compaa P. $67,000

empresa S 55,000

Durante el ao 10, las ventas de P Co. a S Co. fueron de $17 000 y las ventas de S Co. a P Co. fueron de $57 000. Las tasas de utilidad bruta sobre las ventas intercompaa en los aos 9 y 10 fueron del 40% de las ventas.

El 31 de diciembre del ao 9, el inventario de P Co. inclua $14 000 de mercanca comprada a S Co., y el inventario de S Co. inclua $10 000 de mercanca comprada a P Co. El 31 de diciembre del ao 10, el inventario de P Co. inclua $27 000 de mercanca comprada a S Co., y el inventario de S Co. inclua $12 000 de mercanca comprada a P Co.

Durante el ao terminado el 31 de diciembre del ao 10, P Co. pag dividendos de $19,000 y S Co. pag dividendos de $17,000.

En el momento en que P Co. compr las acciones de S Co., el diferencial de adquisicin se asign a las patentes de S Co. Estas patentes se estn amortizando con fines de consolidacin en un perodo de cinco aos.

En el ao 8, S Co. vendi un terreno que originalmente costaba $47 000 a P Co. por $57 700. El terreno sigue siendo propiedad de P Co.

Suponga una tasa de impuesto corporativo del 40%.

Requerido:

Prepare un estado consolidado de cambios en el patrimonio por el ao terminado el 31 de diciembre del Ao 10.

The partial trial balances of PC. and 5Co, at December 31, Year 10, were as follows: Additional Information - The investment in the shares of S Co, (a 90\% interest) was acquired January 2, Year 6, for $153,000. At that time, the shareholders' equity of $C0. was common shares of $116,000 and retained earnings of $27,000 and the common shares for PCO. of $157,000. - Net incomes of the two companies for the year were as follows: - During Year 10, sales of PC0, to SC0, were $17,000, and sales of SC0. to PC0, were $57,000. Rates of gross profit on intercompany sales in Years 9 and 10 were 40% of sales. - On December 31, Year 9, the inventory of PCo. included $14,000 of merchandise purchased from SCO, and the inventory of S Co. included $10,000 of merchandise purchased from PCo. On December 31, Year 10, the inventory of PCo. included $27,000 of merchandise purchased from SC0, and the inventory of SC. included $12,000 of merchandise purchased from P Co. - During the year ended December 31, Year 10, P Co. paid dividends of $19,000 and SCo. paid dividends of $17,000. - At the time that PCo. purchased the shares of SCo, the acquisition differential was allocated to patents of SC. These patents are being amortized for consolidation purposes over a period of five years. - In Year 8 , land that originally cost $47,000 was sold by S Co. to PCO. for $57,700. The land is still owned by PCO. - Assume a corporate tax rate of 40%. Required: Prepore a consolidated staternent of chonges in equity for the year ended December 31, Year 10. (Leave no celis blank - be certain to enter "o* wherever required. Negative amounts should be indicated by a minus sign. Omit s sign in your response.)