P Company owns 90% of the outstanding capital stock of S Company. During 2019 and 2020 S Company sold merchandise to P Company at a markup of 25% of selling price. The selling price of the merchandise sold during the two years was $10,400 and $12,500, respectively. At the end of each year, P Company had in its inventory one- fourth of the goods purchased that year from S Company. S Company reported net income of $15,000 in 2019 and $17,500 in 2020. Required: Determine the amount of the noncontrolling interest in consolidated income to be reported for 2019 and 2020.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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P Company owns 90% of the outstanding capital stock of S Company. During 2019 and 2020 S Company sold merchandise to P Company at a markup of 25% of selling price. The selling price of the merchandise sold during the two years was $10,400 and $12,500, respectively. At the end of each year, P Company had in its inventory one- fourth of the goods purchased that year from S Company. S Company reported net income of $15,000 in 2019 and $17,500 in 2020.

Required:

Determine the amount of the noncontrolling interest in consolidated income to be reported for 2019 and 2020. 

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