Patch Corporation purchased land from Sub1 Corporation for $350,000 on December 3, 20X5. This purchase followed a series of transactions between Patch-controlled subsidiaries. On January 23, 20X5, Sub3 Corporation purchased the land from a nonaffiliate for $240,000. It sold the land to Sub2 Company for $220,000 on July 15, 20X5, and Sub2 sold the land to Sub1 for $305,000 on September 5, 20X5. Patch has control of the following companies:   Subsidiary Level of Ownership20X5 Net Income Sub3  60 percent  $60,000  Sub2  90 percent  $140,000  Sub1  70 percent  $90,000  Patch reported income from its separate operations of $345,000 for 20X5.Based on the preceding information, what amount of gain or loss on the sale of land should be reported in the consolidated income

statement for 20X5?

A. $110,000 gain
B. $130,000 gain
C. $0
D. $20,000 loss


Answer: C

Business

You might also like to view...

Which of the following is true when formatting messages for mobile devices?

A) Messages should contain more graphics to aid in readability. B) Messages should be short with several web links embedded in them. C) Messages should be written in a traditional format to aid in understanding. D) Messages should be based on location-aware technology. E) Messages should be formatted differently to make reading easier on mobile devices.

Business

Of the following generations, which has the youngest members?

A) baby boomers B) echo boomers C) Generation X D) Generation Y E) Generation Z

Business

What type of control chart monitors the number of defects per unit of output?

a. P b. C c. x-bar d. R

Business

Brad is a transportation coordinator for Volkswagen of North America. In order to move a large order of vehicles from a plant in Germany to Chicago, he is planning to use both waterways and railroads. The combining and coordinating of these two modes of transportation in order to take advantage of benefits offered by each of the different types of carriers is called

A. intermodal transportation. B. transportation piggybacking. C. containerized movement. D. efficiency transportation E. freight forwarding.

Business