Plite Corporation owns 92% of the outstanding common stock of Synge company; the other 8% is owned by Probert Corporation. In the consolidated financial statements of Plite Corporation and subsidiary, what Probert is considered?

Seguro Company's balance sheet on December 31, 2002, was as follows: On December 31, 2002, Penjamo Corporation acquired all the outstanding common stock of Seguro for $1,200,000. On that date, the current fair value of Seguro's inventories was $360,000 and the current fair value of Seguro's plant assets was $800,000. The current fair values of all other identifiable assets and liabilities of Seguro were equal to their carrying amounts. As a result of the acquisition of Seguro by Penjamo, the December 31, 2002, consolidated balance sheet of Penjamo and subsidiary what is the amount of the goodwill?

Seguro Company's balance sheet on December 31, 2002, was as same as figure in question 2 : On December 31, 2002, Penjamo Corporation acquired all the outstanding common stock of Seguro for $1,200,000. On that date, the current fair value of Seguro's inventories was $360,000 and the current fair value of Seguro's plant assets was $800,000. The current fair values of all other identifiable assets and liabilities of Seguro were equal to their carrying amounts. Assuming that the unconsolidated balance sheet of Penjamo Corporation on December 31, 2002, included retained earnings of $1,600,000, what amount of retained earnings is displayed in the December 31, 2002, consolidated balance sheet of Penjamo Corporation and subsidiary?

Out-of-pocket costs of a business combination were as follows in figure attached: what is The amount to be debited to the Paid-in Capital in Excess of Par ledger account in the business combination