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1. Pot uses the equity-method of accounting for its Investment In Seed. 2. On December 31, 20X3, Seed's assets and llabilties had falr values equal to the book balances with the exception of land, which had a falr value of $550,000. Seed had no land transactions In 20X4 3. On June 15, 20X4, Seed pald a cash dividend of $4 per share on its common stock 4. On December 10, 20X4, Pot pald a cash dividend totaling $256,000 on Its common stock. 5. On December 31, 20X3, Immediately before the combination, the stockholders' equlty balance was: Pot Inc Seed Inc Common Stock Additional Paid-In Capital Retained Earnings s 2,28e,e0 1,ee,8e8 198,888 828,888 S 6,826,808 2,818,8e8 848,888 3,166,888 6. The 20X4 net Income amounts according to the separate books of Pot and Seed were $890,000 (exclusive of equity In Seed's earnings) and $580,000, respectively Requlred Prepare a consolidated balance sheet worksheet for Pot and its subsidiary, Seed, for December 31, 20X4. (Values In the first two columns (the "parent" and "subsldiary" balances) that are to be deducted should be Indicated wlth a minus sign, whlle all values In the "Consolldation Entries" columns should be entered as positive values. For accounts where multiple adjusting entrles are requlred, comblne all deblt entrles Into one amount and enter thls amount In the deblt column of the worksheet. Simllarly comblne all credlt entrles Into one amount and enter this amount In the credit column of the worksheet.) POT INC. AND SUBSIDIAR Consolidated Balance Sheet Worksheet December 31, 20X4 Consolidation Entries Pot Inc. Seed Inc. DR CR Consolidated Assets Cash Accounts & other receivables Inventory Land Depreciable assets (net) Investment in Seed Inc. Long-term investments & other assets Total Assets 5 825,0005 330,000 5 1,155,000 2,975,000 3,355,000 1,200,000 6,555,000 2,680,000 1,250,000 0 5 19,170,000 2,140,000 2,310,000 650,000 4,575,000 2,680,000 865,000 5 14,045,000 835,000 1,045,000 300,000 1,980,000 250,000 385,000 4,875,000250,000 S Liabilities & Stockholders' Equity Accounts payable & other current liabilities Long-term debt Common stock Additional Paid-in capital Retained Total Liabilities & Equity 5 2.465,000 1,900,000 3,200,000 2,100,000 4,380,000 1,145,000 1,300,000 1,000,000 190,000 1,240,000 S 3,610,000 3,200,000 3,200,000 2,100,000 5,620,000 0 5 17,730,000 1,000,000 190,000 earnings 5 14,045,000 4,875,000 1,190,000 S