The two following separate cases show the financial position of a parent company and its subsidiary company on November 30, 2014, just after the parent had purchased 90% of the subsidiary's stock Rearbary Company Current assets $876,700 $258,300 $787,000 $282.500 Investment in S Company 189.100 189,100 Long-term assets 1410,400 403.500 1.206,300 403.500 Other assets 89.700 40,400 70,100 70,500 Total $2.565,900 $702.200 $2.252.500 $756.500 Current liabilities 5633.900 $271.000 $704,100 $260,700 Long term liabilities 856300 292.200 918,900 270,700 Common stock 597,200 181.100 597.200 181.100 Retained earnings 478.500 (42.100 1 32,300 44.000 Total $2.565.900 $702,200 $2.252.500 5756300