On April 1, 2022, Daddies Corporation acquired 100 percent of Babbies Companiy's commong stock for cash $.

Sum
follows:

Daddies Corp Babies Comp

($) Book Value ($)
Assets
Cash 120,000 20,000
Account Receivable 90,000 35,000
Inventory 280,000 70,000
Buildings & Equipment (n 420,000 175,000
Investment in Babies Stoc 350,000

Total Assets 1.260.000 300000

Liabilities & Stockholders Equity
Account Payable 90000 10000
Bonds Payable 520000 80000
Common Stock 300000 90000
Retained Earnings 350000 120000
Total Liabilities & Equity 1.260.000 300000

1. Please compute the differential amount on the business combination

2.  Prepare the elimination entries to eliminate the parent's investment and differential allocation
3.  Please prepare consolidation worksheet 
4. Prepare the Consolidated Statement of Financial Position
mpaniy's commong stock for cash $. Summarized balance sheet data for the two companies immediately after the stock acquisition are as

Difference FV and BV
Fair Value ($)

20,000
35,000
85,000 15,000
250,000 75,000

390000

10000
75000 -5000

85000

differential allocation
r the stock acquisition are as
 Pada tanggal 31 Desember 2020, PT Bank Syariah Amanah-Umat (PT BSAU) mengakuisisi seluruh aset dan lia

(dalam ribuan rupiah)

Akun PT BSA (dalam ,000)

Nilai tercatat
Cash 1,180,000
Receivable 770,000
Syirkah Financing 1,600,000
Plant, Property and Equipment 650,000
Accumuluted Depreciation -200,000
Total Assets 4,000,000

Wadi'ah Deposit 680,000

Other Payable 170,000
Total Liability 850,000
Dana Syirkah Temporer (DST) 1,500,000
Total DST 1,500,000
Ordinary Share 500,000
Capital Excess in Odinary Share 300,000
Retained Earning 850,000
Total Equity 1,650,000
Total Liability and E 4,000,000
ah-Umat (PT BSAU) mengakuisisi seluruh aset dan liabilitas PT BSA dan PT Umat. dalam bentuk penggabungan usaha berupa statutory consolidation.

PT BSA (dalam ,000) PT Umat dalam ,000)

Nilai Wajar Nilai Tercatat

1,180,000 650,000
770,000 200,000
1,550,000 850,000
600,000 450,000
-250,000
4,100,000 1,900,000

680,000 220,000
170,000 40,000
850,000 260,000
1,500,000 750,000
1,500,000 950,000
200,000
150,000
340,000
690,000
1,900,000
n usaha berupa statutory consolidation.
PT BSAU mengalihkan imbalan senilai Rp3.000.000.000 untuk mengakuisisi aset neto PT BSA
dan PT Umat. PT BSAU mengeluarkan Rp50.000.000 untuk membayar biaya legal.
PT Umat dalam ,000)
(dalam ribuan rupiah)

Nilai Wajar
650,000 Imbalan yang dialihkan
200,000 Kpentingn yg dmiliki sebelumny
840,000 Kepentingan Nonpengendali
350,000 Jumlah
Aset Bersih Teridentifikasi
2,040,000 Goodwill

220,000 Aset Bersih Teridentifikasi

40,000 Nilai wajar aset
260,000 Total Liabilitas
750,000 Total DST
750,000 Total Aset Bersih Teridentifikasi
(gabungan dari PT BSA dan PT Umat)

4. Konsolidasi: Akuisisi
.000.000.000 untuk mengakuisisi aset neto PT BSA
n Rp50.000.000 untuk membayar biaya legal.
JURNAL

Mencatat Biaya Transaksi (dalam ribuan rupiah)

3,000,000 merger expense
0 cash
0
3,000,000 Mencatat Akuisisi Aset Bersih (dalam ribuan rupiah)
cash
220,000 receivable
syirkah temporer
plant, property and equipment
6,140,000 goodwill
-1,110,000 wadiah deposit
-2,250,000 other payable
2,780,000 dana syirkah temporer
i PT BSA dan PT Umat) cash

4. Konsolidasi: Akuisisi Aset Bersih - Imbalan berupa kas

NAL

50,000
50,000

1,830,000
970,000
2,390,000
950,000
220,000
900,000
210,000
kah temporer 2,250,000
3,000,000

kas
 Account Payable 90000 10000
Bonds Payable 520000 80000
Common Stock 300000 90000
Retained Earnings 350000 120000
Total Liabilities & Equity 1260000 300000

Book Value Calculation:

Investment =
210000
jurnal eliminasi
common stock 90000
retained earning 120000
invesntment in babies stoc 210000

Differential Calculation
Total Differential Inventory Building & Eq
140000 15000 75000

differencial reeclassification entry:

inventory 15000
building&equipment 75000
bond payable 5000
goodwill 45000
investment in babies stock 140000
 100000
5000 595000 WAN AIDI ABDURRAHMAN
90000 300000 2010102068
120000 350000 LATIHAN PRA UTS BU RAHMA
215000 0 1345000

Common Stock Retained Earning

90000 120000

Goodwill Bond Payable

45000 5000