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Answer to Question 32
    Calculation on goodwill on acquisition
     
     
    Cost of acquisition
    310800
     
    Expected payment of contingency
    17900
    328700
     
     
     
    (-) Fair value of streetor company
     
     
    Receivables
    83900
     
    Inventory
    70250
     
    Bldg
    122000
     
    Equipment
    24100
     
    Customer list
    25200
     
    Capitalised R & D
    36400
     
    Current Liabilities
    -12900
     
    Long term liabilities
    -54250
    294700
     
     
     
    Goodwill
     
    34000
    Journal entry
     
     
    Receivables
    83900
     
    Inventory
    70250
     
    Bldg
    122000
     
    Equipment
    24100
     
    Customer list
    25200
     
    Capitalised R & D
    36400
     
     To Current Liabilities
     
    12900
     To Long term liabilities
     
    54250
     To Payment for contingency
     
    17900
     To Cash
     
    310800
     
     
     
     
     
     
    Combination expense
    15100
     
     To Cash
     
    15100
Answer to Question 25
     
     Allison
     Mathias
    Part A
     
     
    Investment in Mathias
     
     
    Cost of acquisition
     
     58,75,000
    Earnings in mathias
     
     
    2020
     1,50,000
     
    2021
     6,30,000
     
    Post acquisition earnings
     
     7,80,000
    Dividend since acquisition
     
     (75,000)
    Investment value as on 31.12.2021
     
     65,80,000
    Excess fair value
     
    Unpatented technology
     1,00,000
    Patented technology
     2,50,000
    Long term debt
     (20,000)
    Annual excess fair value
     3,30,000
    Part B
     
     
     
     
     
    Consolidated worksheet
     Allison
     Mathias
    Elimination/Consolidation adj
    Consolidated
    Income statement
     
     
     
     
     
    Sales
     (64,00,000)
     (39,00,000)
     
     
     (1,03,00,000)
    Cost of goods sold
     45,00,000
     ...