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Allerton Company acquires all of Deluxe Company’s assets and liabilities for cas

ID: 2485376 • Letter: A

Question

Allerton Company acquires all of Deluxe Company’s assets and liabilities for cash on January 1, 2015, and subsequently formally dissolves Deluxe. At the acquisition date, the following book and fair values were available for the Deluxe Company accounts: Book Values Fair Values Current assets $ 52,500 $ 52,500 Building 90,750 47,050 Land 16,500 31,100 Trademark 0 34,800 Goodwill 16,500 ? Liabilities (41,250) (41,250) Common stock (100,000) Retained earnings (35,000) Prepare Allerton’s entry to record its acquisition of Deluxe in its accounting records assuming the following cash exchange amounts: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)   (1) $150,000.Record the aquisiton methds entry for the merger with delux company. 2. 102,000 Record the aquistion entry for bargin purchase under the aqusition method with delux company.

Explanation / Answer

Journal Entry to record merger

(1)

Current assets

52,500

Building

47,050

land

31,100

Trademark

34,800

Goodwill

25,800

To liabilities

41,250

To Cash

150,000

(2)

Current assets

52,500

Building

47,050

Land

31,100

Trademark

34,800

To Purchase on bargain

22,200

To liabilities

41,250

To Cash

102,000

Current assets

52,500

Building

47,050

land

31,100

Trademark

34,800

Goodwill

25,800

To liabilities

41,250

To Cash

150,000

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