On January 1, 2018 Quiper acquired 80% of Indonesia X's ordinary shares by paying Rp 400,000,000 cash and a 10 % note payable Rp 600,000,000. At that time, Indonesia X's equity was IDR 750,000,000 and retained earnings was IDR 250,000,000. All assets and liabilities of Indonesia X are stated as fair except:

Fair Value Book Value Account Description Inventory Rp 150,000,000 Rp 200,000,000 End of period balance : Rp 20,000,000 Land 350,000,000 250,000,000 No depreciable Building 400,000,000 550,000,000 Can be used in 10 years Equipment 500,000,000 600,000,000 Can be used in 5 years

Assets that cannot be identified as goodwill, and at the end of the period are impaired by Rp 15,000,000,- The following is Quiper and Indonesia X's balance sheet as of December 31, 2018:

Requested: 1. Prepare a consolidated working paper for the financial statements for the year ended December 31, 2018 (on the consolidated working paper form that you have prepared) 2. Journal entries on Quiper during 2018, impairment of goodwill are recorded in Quiper's books. 3. Eliminating journal entries required for consolidation working papers

ITEMS Indonesia X in Rp 000) 150.000 200.000 175.000 150.000 350.000 500.000 Cash Account Receivable (net) Dividend Receivable Inventory Land Building-(net) Equipment-(net) Investment in stock-PT Seroja Cost of Goods Sold Depreciation expense Other's expense Dividend declared Account Payable Dividend Payable Other's Liabilities Common Stock Retained Earning, Jan 1 Sales Income from Subsidiary TOTAL Quiper (in Rp 000) 300.000 190.000 40.000 200.000 75.000 325.000 1.000.000 ? 400.000 200.000 125.000 200.000 350.000 500.000 250.000 1.500.000 375.000 1.000.000 ? ? 175.000 140.000 50.000 100.000 250.000 50.000 100.000 750.000 250.000 590.000 ? ITEMS Indonesia X in Rp 000) 150.000 200.000 175.000 150.000 350.000 500.000 Cash Account Receivable (net) Dividend Receivable Inventory Land Building-(net) Equipment-(net) Investment in stock-PT Seroja Cost of Goods Sold Depreciation expense Other's expense Dividend declared Account Payable Dividend Payable Other's Liabilities Common Stock Retained Earning, Jan 1 Sales Income from Subsidiary TOTAL Quiper (in Rp 000) 300.000 190.000 40.000 200.000 75.000 325.000 1.000.000 ? 400.000 200.000 125.000 200.000 350.000 500.000 250.000 1.500.000 375.000 1.000.000 ? ? 175.000 140.000 50.000 100.000 250.000 50.000 100.000 750.000 250.000 590.000