On January 1, 20X4, Plimsol Company acquired 100 percent of Shipping Corporation's voting shares, at underlying book value. Plimsol accounts for its investment in Shipping at cost. Shipping's retained earnings was $75,000 on the date of acquisition. On December 31, 20X4, the trial balance data for the two companies are as follows:   Plimsol Co.Shipping Corp.ItemDebitCreditDebit Credit Current Assets$100,000    $75,000    Depreciable Assets (net) 200,000     150,000    Investment in Shipping Corp. 125,000          Other Expenses 60,000     45,000    Depreciation Expense 20,000     15,000    Dividends Declared 25,000     15,000    Current Liabilities   $40,000    $25,000 Long-Term

Debt    75,000     50,000 Common Stock    100,000     50,000 Retained Earnings    150,000     75,000 Sales    150,000     100,000 Dividend Income, Shipping Corp.    15,000        $530,000 $530,000 $300,000 $300,000 Based on the information provided, what amount of retained earnings will be reported in the consolidated balance sheet prepared on December 31, 20X4?

A. $210,000
B. $310,000
C. $225,000
D. $235,000


Answer: D

Business

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