Jawaban Advance Bab 5 : S5-23 Anak Perusahaan Dimiliki Mayoritas Dibeli pada Nilai Buku

a. Eliminasi:
 
    Saham Biasa - Darla Korporasi                              40.000.000
    Saldo Laba                                                              85.000.000
              Investasi dalam Darla Korporasi Saham               87.500.000
              Noncontrolling Bunga                                           37.500.000
     Menghilangkan keseimbangan investasi.

     Hutang                                                                   12.500.000
                  Piutang                                                               12.500.000
     Menghilangkan antar piutang / hutang.

b.	(dalam ribuan 000) Cemara Corporation and Darla Corporation Consolidated Balance Sheet Workpaper  December 31, 20X4
		Cemara	Darla	Eliminations		Consol-
Item		Corp.	Corp.	Debit	Credit	idated
Cash		65,000	21,000			86,000
Accounts Receivable		90,000	44,000		(2) 12,500	121,500
Inventory		130,000	75,000			205,000
Land		60,000	30,000			90,000
Buildings and Equipment		410,000	250,000			660,000
Investment in Darla
Corporation Stock		87,500			(1) 87,500
Total Debits		842,500	420,000			1,162,500
Accumulated Depreciation		150,000	80,000			230,000
Accounts Payable		152,500	35,000	(2) 12,500		175,000
Mortgage Payable		250,000	180,000			430,000
Common Stock
Cemara Corporation		80,000				80,000
Darla Corporation			40,000	(1) 40,000
Retained Earnings		210,000	85,000	(1) 85,000		210,000
Noncontrolling Interest					(1) 37,500	37,500
Total Credits		842,500	420,000	137,500	137,500	1,162,500

c.	Cameron Corporation and Subsidiary Consolidated Balance Sheet December 31, 20X4
		Cash		$  86,000
		Accounts Receivable		121,500
		Inventory		205,000
		Land		90,000
		Buildings and Equipment	$660,000
		Less: Accumulated Depreciation	(230,000)	430,000
		Total Assets		$932,500
		Accounts Payable		$175,000
		Mortgage Payable		430,000
		Stockholders’ Equity:
		Controlling Interest:
		Common Stock	$  80,000
		Retained Earnings	210,000
		Total Controlling Interest	$290,000
		Noncontrolling Interest	37,500
		Total Stockholder’s equity		327,500
		Total Liabilities and Stockholders' Equity		$932,500