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Farwell Company acquired 30% of the outstanding common stock of Ingold Inc. on J

ID: 2768226 • Letter: F

Question

Farwell Company acquired 30% of the outstanding common stock of Ingold Inc. on January 1, 2014, by paying $1,800,000 for 60,000 shares. Ingold declared and paid a $0.50 per share cash dividend on June 30 and again on December 31, 2014. Ingold reported net income of $800,000 for the year.

The board of directors of Farwell Company is confused about the differences between the cost and equity methods. Prepare a memorandum for the board that explains each method and shows in tabular form the account balances under each method at December 31, 2014.

Cost Method EquityMethod

Stock investments $ $
*Dividend revenue    $ $
Revenue from stock investments

**

Please respond to at least two of your peers' posts, evaluating their opinion and including any details or additional information that you believe should be part of their work.

(c)

The board of directors of Farwell Company is confused about the differences between the cost and equity methods. Prepare a memorandum for the board that explains each method and shows in tabular form the account balances under each method at December 31, 2014.

Cost Method EquityMethod

Stock investments $ $
*Dividend revenue    $ $
Revenue from stock investments

**

Explanation / Answer

Account balances under each method at December 31, 2014

Cost Method

EquityMethod

Stock investments

1800000

1800000

*Dividend revenue

60000

60000

(60000 Shares * $0.50)*2

Revenue from stock investments

240000

(800000*30%)

Account balances under each method at December 31, 2014

Cost Method

EquityMethod

Stock investments

1800000

1800000

*Dividend revenue

60000

60000

(60000 Shares * $0.50)*2

Revenue from stock investments

240000

(800000*30%)