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On January 2, Todd Company acquired 40% of the outstanding stock of McGuire Comp

ID: 2417479 • Letter: O

Question

On January 2, Todd Company acquired 40% of the outstanding stock of McGuire Company for $205,000. For the year ending, December 31 McGuire earned income of $48,000 and paid dividends of $14,000.

Prepare the entries for Todd Company for the purchase of the stock, share of McGuire income and dividends received from McGuire. Refer to the Chart of Accounts for exact wording of account titles.

Prepare the entries for Todd Company for the purchase of the stock, share of McGuire income and dividends received from McGuire. Refer to the Chart of Accounts for exact wording of account titles.

Explanation / Answer

The journal entries are as follows:

Date Account Titles Debit Credit 02Jan Investment in McGuire Company Stock/Stock Investments $205,000 Cash $205,000 (To record acquision of stock) 31Dec Investment in McGuire Company Stock/Stock Investments (48,000*40%) $19,200 Revenue from Investment in McGuire Company Stock $19,200 (To record share in McGuire's net income) 31Dec Cash (14,000*40%) $5,600 Investment in McGuire Company Stock/Stock Investments $5,600 (To record share in dividends paid by McGuire's )
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