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Gamble Company convinced Conservative Corporation that the two companies should

ID: 2474919 • Letter: G

Question

Gamble Company convinced Conservative Corporation that the two companies should establish Simpletown Corporation to build a new gambling casino in Simpletown Corner. Although chances for the casino’s success were relatively low, a local bank loaned $140,000,000 to the new corporation, which built the casino at a cost of $130,000,000. Conservative purchased 100 percent of the initial capital stock offering for $5,600,000, and Gamble agreed to supply 100 percent of the management and guarantee the bank loan. Gamble also guaranteed a 20 percent return to Conservative on its investment for the first 10 years. Gamble will receive all profits in excess of the 20 percent return to Conservative. Immediately after the casino’s construction, Gamble reported the following amounts:

The only disclosure that Gamble currently provides in its financial reports about its relationships to Conservative and Simpletown is a brief footnote indicating that a contingent liability exists on its guarantee of Simpletown Corporation’s debt.

Prepare a consolidated balance sheet for Gamble immediately following the casino’s construction.(Amounts to be deducted should be indicated by minus sign.)

Gamble Company convinced Conservative Corporation that the two companies should establish Simpletown Corporation to build a new gambling casino in Simpletown Corner. Although chances for the casino’s success were relatively low, a local bank loaned $140,000,000 to the new corporation, which built the casino at a cost of $130,000,000. Conservative purchased 100 percent of the initial capital stock offering for $5,600,000, and Gamble agreed to supply 100 percent of the management and guarantee the bank loan. Gamble also guaranteed a 20 percent return to Conservative on its investment for the first 10 years. Gamble will receive all profits in excess of the 20 percent return to Conservative. Immediately after the casino’s construction, Gamble reported the following amounts:

Explanation / Answer

Ans-

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   Cash     18,600,000    Buildings and Equipment 370,600,000    Accumulated Depreciation -10,100,000 360,500,000 379,100,000    Accounts Payable       5,000,000    Bonds Payable     20,300,000 Banks Notes Payable 140,000,000 Non controlling interest       5,600,000    Common Stock 103,000,000    Retained Earnings 105,200,000 208,200,000 Total Liablities and equities 379,100,000