Combine income and retained earning statements for the year ended 31 Des 20x3

Sales
Gain on constructive retirement of bond
Deviden income
Operating expenses
Interest expense
NCI expense
Net Income
add : Retained Earning 1 jan 20x3
deduct : Deviden
Retained Earning 31 Desember 20x3
Balance Sheet
Cash
Account Receivable
Inventories
Depreciable asset(net)
investment in S bond
investment in S stock
Total Assets
Account payable
Bond payable
Bond premium
Common stock
Retained Earning
NCI beginning

Total liabilities & equities

Adjusment and Elimination

Debit
Credit

400,000 $

200,000

$
$
$

6,000
302,000 $
20,000 $

$
$

84,000 $
155,000 $

40,000 $

199,000 $

$
$
$
$
$
$
$
$
$
$
$

68,000
100,000
120,000
360,000
50,000
90,000
788,000
89,000
200,000

30,000
50,000 $
$
10,000

7,000

400

50,000
3,600 $
$
$

240
6,000
4,000

14,960

70,000

$
$
$
$

55,000
75,000
110,000
210,000 $

$
$
$
$
300,000 $
199,000 $

450,000
52,000
200,000 $
28,000 $
100,000 $
70,000
$

788,000 $

$
6,000

150,000
20,000
$

Consolidated statement

450,000

800 $
$
$

6,000
50,000
90,000

50,000
7,000
100,000
2,400 $
$
$

60,000
160
10,960

$
$
$
$
$
$
$
$

600,000
7,000
451,600
40,000
14,960
100,440
151,640

40,000

212,080

$
$
$
$

123,000
175,000
230,000
564,800

$
$
$
$
$
$
$

1,092,800
141,000
350,000
21,000
300,000
212,080
68,720

1,092,800

Nilai ekuitas saat akuisisi

Nilai ekuitas saat konsolidasi
Perubahan nilai ekuitas

a.

Jurnal penyesuaian konsolidasi

R/E
C/S
Investment in S
NCI

b.

Deviden income

c.

R/E
NCI

Deviden declared

Depreciable asset
Depreciable asset
R/E
NCI
Operating exp
d.

Bond payable
Bond premium
Investmen in S
gain on bond retirement

e.

NCI expense
Deviden declared
NCI ending

$ 150,000
$ 150,000
$
-

Nilai penjualan building

Nilai tercatat building
Gain

$ 50,000
$ 100,000
$ 90,000
$ 60,000
$

6,000

$
$

3,600
2,400

6,000

6,000

$
$
$

480
320
400

800

$ 50,000
$ 7,000
$ 50,000
$ 7,000
$ 14,960
$ 4,000
$ 10,960

$ 30,000
$ 24,000
$ 6,000