Question

On June 10, 20X8, Tower Corporation acquired 100 percent of Brown Company's common stock. Summarized balance...

On June 10, 20X8, Tower Corporation acquired 100 percent of Brown Company's common stock. Summarized balance sheet data for the two companies immediately after the stock acquisition are as follows:

Tower Corp. Brown Company
Item Book Value Fair Value
  Cash $ 21,000 $ 11,000 $ 11,000
  Accounts Receivable 42,000 22,000 22,000
  Inventory 100,000 38,000 43,000
  Buildings & Equipment (net) 125,000 66,000 86,000
  Investment in Brown Stock 172,000
  Total $ 460,000 $ 137,000 $ 162,000
  Accounts Payable $ 12,000 $ 4,000 $ 4,000
  Bonds Payable 131,000 11,000 11,000
  Common Stock 50,000 13,000
  Retained Earnings 267,000 109,000
  Total $ 460,000 $ 137,000 $ 15,000
Required:
a.

Prepare the consolidating entries required to prepare a consolidated balance sheet immediately after the acquisition of Brown Company shares. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

a-1 Record the basic consolidation entry.

a-2 Record the excess value(differential) reclassification entry

Homework Answers

Answer #1
Equity Method Entries On Tower Corp's Books
Investment in Brown Co. $172,000.00
Cash $172,000.00
To Record the Initital investment in Brown Co.
Computation of Goodwil
Investment in Browne Co. $172,000.00
Less: Book Value($13000+$109000) $122,000.00
Less: Identifiable Excess (5000+20000) $25,000.00
Goodwill $25,000.00
Basic Eliminating Entry
Common Stock $13,000.00
Retained Earning $109,000.00
Investment in Browne CO $122,000.00
Exces Value Differential Reclassigication Entry
Inventory $5,000.00
Building & Equipment $20,000.00
Goodwill $25,000.00
Investment in Browne Co. $50,000.00
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