The company Walmart C. has acquired, on 04/01/2019, 126,000 shares of the company Apple C. for $6,125,000 (in cash).

At the time of purchase, Apple C. has a total of 600,000 shares outstanding and equity at book value of $25,000,000 and a loss at book value of $1,980,520.

According to the information from the purchase evaluation process made by Walmart C. and the valuation studies commissioned by this same company from independent professionals, Apple C. is known:

- Property, plant and equipment has a fair value of $4,260,000. The book value of this is $3,120,000 as of 04/01/2019.

- It has been possible to determine and estimate a value for trademark law in a reliable way, since Apple C. has been able to obtain prestige and recognition of its brand in the market. This net value amounts to $2,060,000. This asset is recorded for $1,100,000 net worth in Apple C's financial statements.

- Trade Debtors and Other Accounts Receivable have a fair value of $8,560,000 and its Provision for Estimated Bad Debts has a value of $500,000. The net book value of this is $7,150,000 as of 04/01/2019.

- The rest of the assets and liabilities do not show differences between their fair value (fair) and their book value.

It asks:

a) Account on 04/01/19 of the investment made by Walmart C.

b) Present this investment in the Financial Statements of Walmart C. as of 04/01/19.

c) On 05/01/2019 Apple C. declares dividends for a total of $2,100,000, which it pays in cash and has a net worth of $44,250,000. What should Walmart C. do in that time?

d) What happens if as of 12/30/19 Apple C. shows a profit of $1,275,000 between April and December 2019 and an equity of $36,580,000? Present the Statement of Financial Position. (including the letter a, b and c).

e) What happens if Apple C. shows a loss of $3,125,000 between April and December 2019 and a net worth of $38,650,000 as of 12/31/19? Present the Statement of Financial Position. (including the letter a, b, c and d).