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On January 1, 2007, Gild Company acquired 60 percent of the outstanding common stock of Leeds Company at the book value of the shares acquired.

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On January 1, 2007, Gild Company acquired 60 percent of the outstanding common stock of Leeds Company at the book value of the shares acquired. On that date, the fair value of non-controlling interest was equal to 40 percent of book value of Leeds. At the time of purchase, Leeds had common stock of $1,000,000 outstanding and retained earnings of $800,000. On January 1, 2008, Gild purchased 100% of Leeds's bonds outstanding. This debt was originally issued on January 1, 2004, at 103. The total bond issue has a face value of $600,000, pays 10 percent interest semi-annually. and has a 10-year maturity. Any premium or discount is amortized using the effective interest method. Gild paid $588,000 for its 100% investment in Leeds's bonds and intends to hold the bonds until maturity. Assume Gild accounts for its investment in Leeds stock using the fully adjusted equity method. Required: 1. Compute the gain from the purchase of Leeds's debt. 2. Present the worksheet entries necessary to eliminate intercompany debt and intercompany receivables/payables for 2008. 3. Present the worksheet entries necessary to eliminate intercompany debt and intercompany receivables/payables for 2009. On January 1, 2007, Gild Company acquired 60 percent of the outstanding common stock of Leeds Company at the book value of the shares acquired. On that date, the fair value of non-controlling interest was equal to 40 percent of book value of Leeds. At the time of purchase, Leeds had common stock of $1,000,000 outstanding and retained earnings of $800,000. On January 1, 2008, Gild purchased 100% of Leeds's bonds outstanding. This debt was originally issued on January 1, 2004, at 103. The total bond issue has a face value of $600,000, pays 10 percent interest semi-annually. and has a 10-year maturity. Any premium or discount is amortized using the effective interest method. Gild paid $588,000 for its 100% investment in Leeds's bonds and intends to hold the bonds until maturity. Assume Gild accounts for its investment in Leeds stock using the fully adjusted equity method. Required: 1. Compute the gain from the purchase of Leeds's debt. 2. Present the worksheet entries necessary to eliminate intercompany debt and intercompany receivables/payables for 2008. 3. Present the worksheet entries necessary to eliminate intercompany debt and intercompany receivables/payables for 2009

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