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Support 2 My Subscriptions Alice Wang (At December 31) 2011 2012 2013 Current assets 5100,500 SMSO $142725 Tangle 20.287,150 110.365 Intangible assets 25.000 22.500 20.800

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Support 2 My Subscriptions Alice Wang (At December 31) 2011 2012 2013 Current assets 5100,500 SMSO $142725 Tangle 20.287,150 110.365 Intangible assets 25.000 22.500 20.800 Total anson 14100 SO 1403.600 Ornelables 350.000 155.000 500 Nenentu 110000 121.000 1x100 Common to 10.000 50,000 50.000 Actional 5000 5.000 50.000 Binadam 150.00D 172.50 200.000 Tulad 1410.000 500.00 For the year endedDecember 31 Rewines 2011 2012 2013 $25.00 60.000 9.00 40.000 12.040.000 12.000 12.017100318500 Some Assume that on January 1, 2011, an investor company purchased 100% of the outstanding voting common stock of the investee. On the date of the acquisition, the investees identifiable had fair values that approximated their historical book values. In addition, the acquisition resulted in no goodwill or bargain purchase gain recognized in the consolidatet financial statements of the investor company. Assuming that the investor company uses the equity method to account for os investment in the investee, whates the balance in the investment in investee account in the investor company's preconsolidation balance sheet on December 31, 2013 $225.000 O$250,000 05493,600 300,000 Support 2 My Subscriptions Alice Wang (At December 31) 2011 2012 2013 Current assets 5100,500 SMSO $142725 Tangle 20.287,150 110.365 Intangible assets 25.000 22.500 20.800 Total anson 14100 SO 1403.600 Ornelables 350.000 155.000 500 Nenentu 110000 121.000 1x100 Common to 10.000 50,000 50.000 Actional 5000 5.000 50.000 Binadam 150.00D 172.50 200.000 Tulad 1410.000 500.00 For the year endedDecember 31 Rewines 2011 2012 2013 $25.00 60.000 9.00 40.000 12.040.000 12.000 12.017100318500 Some Assume that on January 1, 2011, an investor company purchased 100% of the outstanding voting common stock of the investee. On the date of the acquisition, the investees identifiable had fair values that approximated their historical book values. In addition, the acquisition resulted in no goodwill or bargain purchase gain recognized in the consolidatet financial statements of the investor company. Assuming that the investor company uses the equity method to account for os investment in the investee, whates the balance in the investment in investee account in the investor company's preconsolidation balance sheet on December 31, 2013 $225.000 O$250,000 05493,600 300,000

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