On January 1, 2014, Pert Company purchased 85% of the outstanding common stock of Sales Company for $343,100. On that date, Sales Company’s stockholders’ equity consisted of common stock, $93,200; other contributed capital, $40,900; and retained earnings, $127,800. Pert Company paid more than the book value of net assets acquired because the recorded cost of Sales Company’s land was significantly less than its fair value. During 2014 Sales Company earned $161,800 and declared and paid a $50,300 dividend. Pert Company used the partial equity method to record its investment in Sales Company. Assume that during 2015 Sales Company earned $192,600 and declared and paid a $50,300 dividend.             (a) Prepare the investment-related entries on Pert Company’s books for 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit             (To record equity income (loss))                 (To record dividend income)

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, 2014, Pert Company purchased 85% of the outstanding common stock of Sales Company for $343,100. On that date, Sales Company’s stockholders’ equity consisted of common stock, $93,200; other contributed capital, $40,900; and retained earnings, $127,800. Pert Company paid more than the book value of net assets acquired because the recorded cost of Sales Company’s land was significantly less than its fair value.

During 2014 Sales Company earned $161,800 and declared and paid a $50,300 dividend. Pert Company used the partial equity method to record its investment in Sales Company.

Assume that during 2015 Sales Company earned $192,600 and declared and paid a $50,300 dividend.
 
 
 
 
 
 

(a)

Prepare the investment-related entries on Pert Company’s books for 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation
Debit
Credit
 
 
 
 
 
 
(To record equity income (loss))
   
 
 
 
 
 
 
(To record dividend income)
 
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