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Strickland Industries compr una participacin del 30% en Spartan, Inc. por $600,000. espartano, inc. tiene 100,000 acciones ordinarias de valor nominal de $10 en circulacin.

Strickland Industries compr una participacin del 30% en Spartan, Inc. por $600,000. espartano, inc.

tiene 100,000 acciones ordinarias de valor nominal de $10 en circulacin. Esta inversin le permite a Strickland

ejercer una influencia significativa sobre Spartan. Durante el ao, Spartan obtuvo una utilidad neta de

$360,000 y pag dividendos de $120,000; Strickland obtuvo un ingreso neto de $48,000 y pag

dividendos de $160,000. Al final del ao, las acciones de Spartan cotizaban en un

intercambio organizado a $22 por accin. Sobre el estado financiero de fin de ao de Strickland

posicin, su inversin en Spartan, Inc. se valorar en

A.

$600,000

B.

$660,000

C.

$672,000

D.

$696,000

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