Separate hinancial statements for Pen and Sign are presented below. Penowns 70% of Sigre. On the consolidated financial statements, the financin considera earnings would be Book Value Pen Sign Assets Cash Recelvables Inventory Buildings.net Investment in Sign 50,000 10,000 130.000 50,000 80.000 100,000 300,000 240,000 400,000 960,000 400,000 Total Assets Liabilities and Stockholders' Equity Liabilities Capital Stock Retained earnings Total $560,000 $735,000 150,000 25,000 250.000 200.000 560,000 175,000 960.000 400.000 $0. $250.000