g book value.  The fair value of the non-controlling interest at the date of acquisition was equal to 10% of the book value of Martin Corp.  On April 1, 2020, Martin Corp. purchased inventory from Coco Inc. for P180,000.  Martin Corp. sold the entire inventory to unrelated parties for P240,000 on Dece

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, 2020, Coco Inc. purchased 90% ownership in Martin Corp. at underlying book value.  The fair value of the non-controlling interest at the date of acquisition was equal to 10% of the book value of Martin Corp.  On April 1, 2020, Martin Corp. purchased inventory from Coco Inc. for P180,000.  Martin Corp. sold the entire inventory to unrelated parties for P240,000 on December 1, 2020.  Coco Inc. had purchased the inventory sold to Martin Corp. for P124,000.  The companies had no other transactions during 2020.  What amount of cost of goods sold will be reported in the 2020 consolidated financial statements?*

a. P 116,000

b. P 240,000

c. P 124,000

d. P 180,000

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