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OnJanuary0 Tangorparagon 00, Qocaston19 GapB2 percent interest in Shan corporationwhen the bookvalueat Sheanis Wisan Julians Andd That assets equ Bledfarvalue Oneyear later, onJanuary 1 201Jang

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OnJanuary0 Tangorparagon 00, Qocaston19 GapB2 percent interest in Shan corporationwhen the bookvalueat Sheanis Wisan Julians Andd That assets equ Bledfarvalue Oneyear later, onJanuary 1 201Jang Runtukany Saturia decidepurchasedditionpercenterasthedor $1,000,10aswhchbooklusheoneassetsill Raringpandey, Gabrylia equaledfarvalue Shemangatig is commonstockandretained Rawubgdy Sarnings ,509,406509.00 espectonDecember SalenGuacia 2016declaredident:5 06 Mardan 25 060 Septemberoth0 1and01theincome$100,9000 16 and$1590in2017. REQUIRE Duninatisno @O Brepathyourma trieth chaclosingtrion Jan 1-16 caspaid 2000BEFV yoof interest 10% jan17 caspaid 1000 0V of interest des- 31-15 commonstock 1509000 stainedearings 501000) nar-116 dividends 25000 sep 1-16 dividends 25001 na-1/ dividends 25000 sep-117 dividends 25000 20 1beincome 101010 201neithcome 150000 COMETHOD jan116 Investment in Sheon 200100 Cast 201010 nar-1-16 Cash 2500 Dividehome 2500 sep 116 Icash 2500 equityethod Dividehome 2500 inchpenaminah des-31-16 NDENTRY dividenehgurang cost methoddbesnit recognizenet income EQUITYMETHOD(contrdling interest 70 cansdidated diburt kalaukepe Jan17 Investment in Shean 1090100) Cash Dividehome investment in Sheon nar-1-17 Cash 20101 investment in Sheon 20010 sep 1-17 Cash 20100

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