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Webb Company owns 90% of Jones Company. The original balances presented for Jone

ID: 2444971 • Letter: W

Question

Webb Company owns 90% of Jones Company. The original balances presented for Jones and Webb as of January 1, 2011, are as follows

Jones company:

Shares outstanding 100,000

Book value of jones 1,200,000

book value per share $12

Webb company:

shares owned of jones 90,000

book value of investment 1,080,000

Jones sells 20,000 shares of previously unissued shares of its common stock to outside parties for $10 per share. What is the new percent ownership of Webb in Jones after the stock issuance?

A.

75%.

B.

90%.

C.

80%.

D.

64%.

E.

60%.

A.

75%.

Explanation / Answer

Shares hold by webb company in jones company = 90%

Total shares = 100000

New issue = 20000

Total = 100000+20000 = 120000

New holding = 90000*100/120000 = 75%

The correct answer is A. 75%

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