Top Corporation acquired 100% of Sun Corporation’s common stock on December 31,20x2. Balance sheet data for the two companies immediately following the acquisition TOP SUN Cash $ 49,000 $ 30,000 Accounts Receivable 110,000 45,000 Inventory 130,000 70,000 Land 80,000 25,000 Buildings & Equipment 277,000 235,000 Investment in Sun Corporation 198,000 Total Assets $844,000 $405,000 Accounts Payable $ 61,500 $ 28,000 Taxes Payable 95,000 37,000 Bonds Payable 280,000 200,000 Common Stock 150,000 50,000 Retained Earnings 257,500 90,000 Total $844,000 $405,000 At the date of the business combination, the book values of Sun’s net assets and liabilities approximated fair value except for inventory, which had a fair value$ 85,000 and land, which had a fair value of total stockholders’ equity$45,000 .For each question. indicate the total stockholders’ equity that should appear in the consolidated balance sheet prepared immediately after the business combination? Select one: a. 407,500 b. 844,000 c. 547,500 d. 1,249,000

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Top Corporation acquired 100% of Sun Corporation’s common stock on December 31,20x2. Balance sheet data for the two companies immediately following the acquisition TOP SUN Cash $ 49,000 $ 30,000 Accounts Receivable 110,000 45,000 Inventory 130,000 70,000 Land 80,000 25,000 Buildings & Equipment 277,000 235,000 Investment in Sun Corporation 198,000 Total Assets $844,000 $405,000 Accounts Payable $ 61,500 $ 28,000 Taxes Payable 95,000 37,000 Bonds Payable 280,000 200,000 Common Stock 150,000 50,000 Retained Earnings 257,500 90,000 Total $844,000 $405,000 At the date of the business combination, the book values of Sun’s net assets and liabilities approximated fair value except for inventory, which had a fair value$ 85,000 and land, which had a fair value of total stockholders’ equity$45,000 .For each question. indicate the total stockholders’ equity that should appear in the consolidated balance sheet prepared immediately after the business combination? Select one: a. 407,500 b. 844,000 c. 547,500 d. 1,249,000
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