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Question 2 (60 points) Power Company acquired 80 percent of Solar Company's outstanding common stock for $200,000 cash on January 2, 2021. The two companies

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Question 2 (60 points) Power Company acquired 80 percent of Solar Company's outstanding common stock for $200,000 cash on January 2, 2021. The two companies continued to operate as separate entities after the combination. Fair value of the noncontrolling interest was $50,000 at the date of acquisition. At the date of combination Power owed Solar $12,500 on account Immediately after the combination on January 2, 2021, the book values and fair values of the companies assets and liabilities were as follows: Power Company Solar Company Book value Book value Fair value Cash $75,000 $8,700 $8,700 Receivables 150,000 78,300 78,300 Inventory 100,000 35,000 43,000 Investment in Solar 200,000 Land 240,000 82,500 96,000 Buildings and equipment 120,000 87,000 83,000 (-) Accumulated depreciation -20,000 -10.500 Total Assets $865,000 $281,000 $45,000 32,000 Accounts Payable Notes Payable Common Stock Retained Earnings Total Liabilities and Equity $155,000 165,000 200,000 345,000 $865,000 $45,000 32,000 80,000 124,000 $281,000 Required: a) Give the equity method journal entry. (4 points) b) Give the basic consolidation entry. (12 points) c) Give excess value (differential) reclassification entry at the date of acquisition. (18 points) d) Give the accumulated depreciation consolidation entry. (4 points) e) Give the entry to eliminate intercompany accounts. (4 points) 1) What is the balance of land in the consolidated balance sheet as of January 2, 2021? (4 points) 8) What is the balance of common stock in the consolidated balance sheet as of January 2, 2021? (4 points) h) What is the amount of total assets in the consolidated balance sheet as of January 2, 2021? (5 points) 0) What is the amount of total stockholders' equity in the consolidated balance sheet as of January 2, 2021? (5 points)

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