Pet Corp adquiere el 80% de She en enero 1 del 2011 por la cantidad de $320,000 en efectivo She tiene: Capital stock de $200,000 y un Retained Earning de $100,000 En la compra se identifico que un Equipo estaba subestimado por de $100,000 Detalle a final del periodo de Pet y She como sigue: Combined Income and Retained Earnings Statement for the Year Ended December 31, 2011 Pet She Sales $180,000.0 $50,000.0 Interco sales 50,000.0 Income from She $15,600.0 Interest income 10,000.0 Cost of goods sold (110,000.0) (30,000.0) Interco cost (30,000.0) Operating expenses (30,000.0) (18,000.0) Interest expense (18,000.0) Controlling share of net income $37,600.0 $32,000.0 Add: Beginning retained earnings 294,000.0 100,000.0 Deduct: Dividends (20,000.0) (15,000.0) Ending retained earnings $311,600.0 $117,000.0 Balance Sheet at December 31, 2011 Cash $56,000 $41,000 Accounts receivable 120,000.0 60,000.0 Dividends receivable 12,000.0 Inventories 100