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PEN

Assets

Cash 64,000.00

Account Receivable 90,000.00

Inventories 286,000.00

Investment in ut 400,000.00

E!ui"ment # Net $60,000.00

%,600,000.00

Liabilities and Stockholders' Equity

Account Pa&able 80,000.00

Common toc', (20 Par 920,000.00

Retaine) Earnin*s 600,000.00

%,600,000.00

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+

-6,000.00

68,000.00

%%2,000.00

-0,000.00

66,000.00

66,000.00

-00,000.00

200,000.00

66,000.00

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PEN 80% SUT

Assets

Cash 64,000.00 -6,000.00

Account Receivable 90,000.00 68,000.00

Inventories 286,000.00 %%2,000.00Investment in ut 400,000.00

E!ui"ment # Net $60,000.00 -0,000.00

%,600,000.00 66,000.00

Liabilities and Stockholders' Equity

Account Pa&able 80,000.00 66,000.00

Common toc', (20 Par 920,000.00 -00,000.00

Retaine) Earnin*s 600,000.00 200,000.00

Noncontrollin* Interest

%,600,000.00 66,000.00

Book alue !alculations

N!" #0% PEN 80%

/ri*inal boo' value %00,000.00 400,000.00

Basic eli$ination entry

common stoc' -00,000.00Retaine) Earnin*s 200,000.00

Investment in + 400,000.00

NCI in NA o + %00,000.00

SAL #

Tahun #0 encatat "nco$e tidak ter$asuk in(est$ent in Sut

Pen cor"oration -40,000.00

ut cor"oration %80,000.00

PEN !or)orationInvestment in + %44,000.00

Income 1rom + %44,000.00

Book alue !alculations

N!" #0% PEN 80%

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/ri*inal boo' value %00,000.00 400,000.00

net income -6,000.00 %44,000.00

ivi)en)s

%-6,000.00 44,000.00

PEN 803 +

Assets

Cash 64,000.00 -6,000.00

Account Receivable 4-0,000.00 248,000.00

Inventories 286,000.00 %%2,000.00

Investment in ut 44,000.00

E!ui"ment # Net $60,000.00 -0,000.00

2,084,000.00 $46,000.00

iabilities an) toc'hol)ers5 E!uit&Account Pa&able 80,000.00 66,000.00

Common toc', (20 Par 920,000.00 -00,000.00

Retaine) Earnin*s %,084,000.00 -80,000.00

Noncontrollin* Interest

2,084,000.00 $46,000.00

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Ad*ust$ent and Eli$ination

+ebit ,redit

%00,000.00

%0,000.00 %48,000.00

-98,000.00400,000.00 #

%,%%0,000.00

%,$6,000.00

%0,000.00 %-6,000.00

-00,000.00 920,000.00

200,000.00 600,000.00

#

%00,000.00 %00,000.00

%,$6,000.00

!o$$on stock -etained Earnin.s

-00,000.00 200,000.00

Account Pa&able %0,000.00Account Receivable In + %0,000.00

Basic eli$ination entry

common stoc' -00,000.00

Retaine) Earnin* -80,000.00

investment in + 44,000.00

NCI in NA o + %-6,000.00

680,000.00 680,000.00

!o$$on stock -etained Earnin.s

!onsolidatedBalance Sheet

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-00,000.00 200,000.00

%80,000.00

-00,000.00 -80,000.00

A)ustment an) Elimination

ebit 7re)it Consoli)ate) alance heet

%00,000.00

6$8,000.00

-98,000.00

44,000.00 #

%,%%0,000.00

# 44,000.00 2,286,000.00

%46,000.00

-00,000.00 920,000.00

-80,000.00 %,084,000.00

#

%-6,000.00 %-6,000.00

680,000.00 %-6,000.00 2,286,000.00

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#

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consoli)at

NCI in Net income

controllin. interest in net inco$e

state$ent o/ -E

be*innin* net incom

less )ivi)e 0 0

endin. b