Advanced Accounting 5th ed ch2 solutions(2)
发布时间：2021-06-07
Cash
Receivables Inventories
Plant and Equipment (net) ($3,840,000 + $720,000) Goodwill Total Assets
Liabilities
Common Stock, $16 par ($3,440,000 + (.50 $800,000)) Other Contributed Capital ($400,000 + $800,000) Retained Earnings Total Equities
$680,000 720,000 2,240,000 4,560,000 1,520,000 3,840,000 1,200,000
Cash 200,000 Receivables 240,000 Inventory 240,000 Plant and Equipment 720,000 Goodwill * 120,000 Liabilities 320,000
400,000 Common Stock (25,000 $16)
800,000 Other Contributed Capital ($48 - $16) 25,000
* ($48 25,000) – [($1,480,000 – ($800,000 – $720,000) – $320,000]
= $1,200,000 – [$1,480,000 – $80,000 – $320,000] = $1,200,000 – $1,080,000 = $120,000
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