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Problem 2 (25 points) On 1/1/20x1, Living Technologies Company purchased an investment in the voting common stock of Home Solutions, Inc. for $100,000 cash. With

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Problem 2 (25 points) On 1/1/20x1, Living Technologies Company purchased an investment in the voting common stock of Home Solutions, Inc. for $100,000 cash. With its investment, Living Technologies Company did not retain significant influence over the financing and operating policies of Home Solutions. Home Solutions, Inc.'s common stock is held by a small group of related investors and the fair value of that common stock is difficult to determine. But, based on the number of Home Solutions common shares outstanding, at 1/1/20x1, Living Technologies' investment represents 10% of Home Solutions outstanding common shares. On 1/1/20x3, Living Technologies Company purchased an additional 15% of Home Solutions, Inc.'s outstanding voting common stock. The cost of their additional investment is $150,000, which they paid with cash. Amounts paid in excess of the book value of net assets represents an increase in value of a machinery and equipment with a remaining useful life of 5 years. With this additional investment, Living Technologies can exercise significant influence over the financing and operating policies of Home Solutions but does not retain a controlling financial interest, as defined in the accounting rules. Relevant financial information for Home Solutions, Inc. is as follows: Additional Information Fiscal Year-ending 12/3120x1 123120x2 1231 20x3 Net income $35.000 $45.000 $55.000 Dividends declared and paid 55.00 S6.500 S8.50 Book value of Home Solutions net assets S&RO,000 $98.50 $965.000 Required: A. Prepare the journal entry to record Living Technologies investment in Home Solutions at 1/1/20x1. B. For fiscal year 20x1 and 20x2, prepare the journal entry (or entries) for Living Technologies share of dividends and income, as applicable. Show the change in Living Technologies investment in Home Solutions from 1/1/20x1 to 12/13/20x3, before accounting for the additional investment D. Prepare the journal entry for Living Technologies' additional investment in Home Solutions at 12/31/20x3. (For this purpose, assume that the fair value of their initial investment was equal to the price paid to acquire that investment) E. For fiscal year 20x3, prepare journal entries for Living Technologies share of dividends and income, as applicable

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