Brandy Corporation owns 60 percent of Downer's voting shares. During 20X3, Brandy produced 50,000 computer desks at a cost of $82 each and sold 20,000 of them to Draw for $94 each. Downer sold 14,000 of the desks to unaffiliated companies for $130 each prior to December 31, 20X3, and sold the remainder in early 20X4 for $140 each. Both companies use perpetual inventory systems. Tax rate is 30 percent. Required What amounts of cost of goods sold did Brandy and Downer record in 20X3?  What amount of cost of goods sold must be reported in the consolidated income statement for 20X3?  Prepare the necessary journal entry to eliminate the intra-gorup sales and cost of goods sold

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Brandy Corporation owns 60 percent of Downer's voting shares. During 20X3, Brandy produced 50,000 computer desks at a cost of $82 each and sold 20,000 of them to Draw for $94 each. Downer sold 14,000 of the desks to unaffiliated companies for $130 each prior to December 31, 20X3, and sold the remainder in early 20X4 for $140 each. Both companies use perpetual inventory systems.

Tax rate is 30 percent.

Required

  • What amounts of cost of goods sold did Brandy and Downer record in 20X3? 
  • What amount of cost of goods sold must be reported in the consolidated income statement for 20X3? 
  • Prepare the necessary journal entry to eliminate the intra-gorup sales and cost of goods sold.
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