q.32

IF equipment account at 1/1/2019 was ( 50,000 for parents ,60,000 for subsidiary ) and at 31/12/2019 ( 160,000 for patents , 180,000 for subsidiary ) if equipment in subsidiary co fair value at beginning of the year was less than book value by 5,000$ and useful life 5 years . what the amount of equipment reported in consolidated balance sheet in 1/1/2019

Select one:

a. 106,000

b. 105,000

c. 110,000

d. 104,000