During its inception, Devon Company purchased land for $100,000 and a building for $180,000. After exactly 3 years, it transferred these assets and cash of $50,000 to a newly created subsidiary, Regan Company, in exchange for 15,000 shares of Regan's $10 par value stock. Devon uses straight-line depreciation. Useful life for the building is 30 years, with zero residual value. An appraisal revealed that the building has a fair value of $200,000.Based on the preceding information, Regan Company will report

A. additional paid-in capital of $180,000.
B. additional paid-in capital of $162,000.
C. additional paid-in capital of $0.
D. additional paid-in capital of $150,000.


Answer: B

Business

You might also like to view...

What is the best strategy for answering a multipart question in an interview?

a. Ignore the first part of the question and answer only the second part. b. Answer the first part of the question and ignore the second part. c. Make a mental note of each part and then try to answer both. d. Redirect the question and answer only the parts you find important.

Business

Which of the following is not a stage in the General Adaptation Syndrome?

A) Resistance B) Recognition C) Alarm D) Countershock

Business

According to research, the most effective work teams generally consist of no more than ____ members

A) two B) three C) five D) seven E) ten

Business

Banks generally prefer foreclosure to rescheduling payments on the home mortgage

Indicate whether the statement is true or false.

Business