On January 1, 2020, William Corp. (qualifies as SME) paid cash of P600,000 for all the outstanding shares of Kate Company. The carrying value of the assets and liabilities of Kate on January 1, 2020 follow: Accounts Receivable                                                     P90,000 Inventory                                                                      180,000 Plant & Equipment (net of Accumulated             Depreciation of P220,000)                                 320,000 Goodwill                                                                      100,000 Liabilities                                                                     120,000 On January 1, 2020 Kate inventory had a fair value of P150,000 and plant & equipment (net) had a fair value of P380,000. Cost of arranging the combination are as follows: legal fees for combination, P30,000; finder’s fee, P50,000; other miscellaneous direct costs, P20,000. Net income of William and Kate for 2020 amounts to P158,000 and P60,000, respectively. William received dividend of P18,000 from Kate during 2020. The PPE has original useful life of 10 years and was already held for 4 years as of date of acquisition. On December 31, 2020, what is the consolidated net income?   220,000 200,000 210,000 202,000

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On January 1, 2020, William Corp. (qualifies as SME) paid cash of P600,000 for all the outstanding shares of Kate Company. The carrying value of the assets and liabilities of Kate on January 1, 2020 follow:
Accounts Receivable                                                     P90,000
Inventory                                                                      180,000
Plant & Equipment (net of Accumulated
            Depreciation
of P220,000)                                 320,000
Goodwill                                                                      100,000
Liabilities                                                                     120,000

On January 1, 2020 Kate inventory had a fair value of P150,000 and plant & equipment (net) had a fair value of P380,000. Cost of arranging the combination are as follows: legal fees for combination, P30,000; finder’s fee, P50,000; other miscellaneous direct costs, P20,000.

Net income of William and Kate for 2020 amounts to P158,000 and P60,000, respectively. William received dividend of P18,000 from Kate during 2020. The PPE has original useful life of 10 years and was already held for 4 years as of date of acquisition.

On December 31, 2020, what is the consolidated net income?
 
220,000
200,000
210,000
202,000
 
 
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