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Consolidation Worksheet Entries Prepare entry S2 to eliminate stockholders' equity accounts of Delta. Note: Enter debits before credits. Transaction Accounts Debit Credit 5 Common stock (Delta) Retained earnings (Delta) 120,000 643,752 Investment in Delta 643,752 Noncontrolling interest in Delta Consolidation Worksheet Entries Prepare entry A to recognize allocations attributed to specific accounts at acquisition date for 2021. Note: Enter debits before credits. Transaction Accounts Debit Credit 6 Copyrights 225,000 Investment in Delta 164,920 Investment in Omega Noncontrolling interest in Delta Noncontrolling interest in Omega On January 1, 2019, Alpha acquired 80 percent of Delta. Of Delta's total business fair value, $217,000 was allocated to copyrights with a 20-year remaining life. Subsequently, on January 1, 2020, Delta obtained 70 percent of Omega's outstanding voting shares. In this second acquisition, $171,600 of Omega's total business fair value was assigned to copyrights that had a remaining life of 12 years. Delta's book value was $577,500 on January 1, 2019, and Omega reported a book value of $179,500 on January 1, 2020. Delta has made numerous inventory transfers to Alpha since the business combination was formed. Intra-entity gross profits of $22,800 were present in Alpha's inventory as of January 1, 2021. During the year, $214,000 in additional intra-entity sales were made with $23,540 in Intra-entity gross profits in inventory remaining at the end of the period. Both Alpha and Delta utilized the partial equity method to account for their investment balances. Following are the individual financial statements for the companies for 2021 with consolidated totals. Alpha Company $ (958,000) 522,000 327,000 (216,000) $ (325,000) Delta Company $ (669, 110) 265,000 185,000 (50,890) $ (270,000) Omega Company $ (245, 700) 84,000 89,000 0 $ (72,700) Consolidated Totals $(1,658,810) 657,740 626,150 0 $ (374,920) 49,680 Sales Cost of goods sold Operating expenses Income of subsidiary Separate company net income Consolidated net income Net income attributable to noncontrolling interest (Delta Company) Net income attributable to noncontrolling interest (Omega Company) Net income attributable to Alpha Company Retained earnings, 1/1/21 Net income (above) Dividends declared Retained earnings, 12/31/21 Cash and receivables Inventory Investment in Delta Company Investment in Omega Company Property, plant, and equipment Copyrights Total assets Liabilities Common stock Retained earnings, 12/31/21 Noncontrolling interest in Delta Company, 12/31/21 Noncontrolling interest in Omega Company, 12/31/21 Total liabilities and equities $ (487,500) (270,000) 40,000 (717,500) $ 183, 840 337,500 $ (672,500) (325,000) 50,000 $ (947,500) $ 168,900 308,000 843,600 0 462,000 0 $ 1,782,500 $ (635,000) (200,000) (947,500) 0 0 $(1,782,500) 303,660 560,000 0 $ 1,385,000 $ (547,500) (120,000) (717,500) 0 $ (139,500) (72,700) 50,000 $ (162,200) $ 30,200 242,000 0 0 306,000 0 $ 578, 200 $ (316,000) (100,000) (162,200) 0 0 $ (578, 200) 17,520 $ (307,720) (628,892) (307,720) 50,000 $ (886,612) 382,940 863,960 0 0 1,328,000 327,450 $ 2,902,350 $(1,498,500) (200,000) (886,612) (195,678) (121,560) $(2,902,350) $(1,385,000) 4 4 100,000 100,000 X Common stock (Omega) Retained earnings (Omega) Investment in Omega Noncontrolling interest in Omega 140,000 X 60,000 X 5 5 Common stock (Delta) Retained earnings (Delta) Investment in Delta 120,000 643,752 X 643,752 Noncontrolling interest in Delta 6 6 225,000 X Copyrights Investment in Delta 164,920 X Investment in Omega Noncontrolling interest in Delta Noncontrolling interest in Omega Consolidation Worksheet Entries