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Power Corporation acquired 75 percent of Best Company's ownership on January 1, 20x8, for $96,000. At that date, the fair value of the non-controlling interest was$32,000. The book value of Best's net assets at acquisition was $100,000. The book values and fair values of Best's assets and liabilities were equal, except for Best's buildings and equipment, which were worth $20,000 more than book value. Accumulated depreciation was $30,000 on the acquisition date. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, the management of Power concluded at December 31, 20x8, that goodwill from its purchase of Best shares had been impaired and the correct carrying amount was $2,500. Goodwill and goodwill impairment were assigned proportionately to the controlling and non-controlling shareholders. No additional impairment occurred in 20x9. Trial balance data for Power and Best on December 31, 20x9, are as follows: Power Corporation Best Company Items Debit Credit Debit Credit Cash $68,500 32,000 Accounts Receivable 85,000 14,000 Inventory 97,000 24,000 Land 50,000 25,000 Buildings & Equipment 350,000 150,000 Investment in Best Co Stock 106,875 Cost of Goods Sold 145,000 114,000 Wage Expense 35,000 20,000 Depreciation Expense 25,000 10,000 Interest Expense 12,000 4,000 Other Expenses 23,000 16,000 Dividends Declared 30,000 20,000 Accumulated Depreciation $170,000 $50,000 Accounts Payable 51,000 15,000 Wages Payable 14,000 6,000 Notes Payable 150,000 50,000 Common Stock 200,000 60,000 Retained Earnings 126,875 48,000 Sales 290,000 200,000 Income from Subsidiary 25,500 $1,027,375 $1,027,375 $429,000 $429,000 Required: a. Give all elimination entries needed to prepare a three-part consolidation worksheet as of December 31, 20x9. b. Prepare a three-part consolidation worksheet for 20x9 in good form. c. Prepare a consolidated balance sheet, income statement, and retained earnings statement for 20x9. 100% Time 20X8 20x9 Building Goodwill Equity Method Entries: To record net income To record dividends To amortize building & equipment differential a. Eliminating entries: ED) Eliminate income from subsidiary E2) Assign income to noncontrolling interest: E(3) 1 - Eliminate beginning investment balance: E(4) Assign beginning differential E(5) Amortize differential related to buildings and equipment: Investment in Sub Income from Sub NCI Common Stock Retained Earnings Income to NCI Power Corp. Best Co. DR CR Consolidated Income Statement Sales COGS Wage Expense Depreciation Expense Interest Expense Other Expenses Income from Sub Consolidated Net Income Income to NCI Controlling Interest in Net Income 290,000 (145,000) (35,000) (25,000) (12,000) (23,000) 25,500 75,500 200,000 (114,000) (20,000) (10,000) (4,000) (16,000) 36,000 75,500 36,000 126,875 48,000 Retained Earnings Beginning Balance Net Income Less: Dividends Declared Ending Balance (30,000) (20,000) Balance Sheet Cash AR Inventory Land Buildings & Equipment Less: Accumulated Depreciation Investment in Sub Differential Goodwill Total Assets 68,500 85,000 97,000 50,000 350,000 (170,000) 106,875 32,000 14,000 24,000 25,000 150,000 (50,000) Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings NCI in NA Total Liabilities & Equity 51,000 14,000 150,000 200,000 15,000 6,000 50,000 60,000 P5-34 (continued) C. Power Corporation and Subsidiary Consolidated Balance Sheet December 31, 20X9 Cash Accounts Receivable Inventory Land Buildings and Equipment Less: Accumulated Depreciation Goodwill Total Assets Accounts Payable Wages Payable Notes Payable Stockholders' Equity: Controlling Interest: Common Stock Retained Earnings Total Controlling Interest Noncontrolling Interest Total Stockholders' Equity Total Liabilities and Stockholders' Equity Power Corporation and Subsidiary Consolidated Income Statement Year Ended December 31, 2009 Sales Cost of Goods Sold Wage Expense Depreciation Expense Interest Expense Other Expenses Total Expenses Consolidated Net Income Income to Noncontrolling Interest Income to Controlling Interest Power Corporation and Subsidiary Consolidated Retained Earnings Statement Year Ended December 31, 20x9 Retained Earnings, January 1, 20X9 Income to Controlling Interest, 20X9 Dividends Declared, 20x9 Retained Earnings, December 31, 20x9