sales 800,000 700,000

dividend income 37,500

gai on sale equpment 10,000
cogs 300,000 400,000
depreciation expense 155,000 60,000
other expense 160,000 140,000
net income 232,500 100,000
NCI expense
NCI consolidated

RE awal 397,500 100,000

dividend 200,000 50,000
RE akhir 430,000 150,000

cash 85,000 60,000

ar 100,000 70,000
dividen receivable 15,000
inventories 150,000 100,000
other current asset 70,000 30,000
land 50,000 100,000
building 140,000 160,000
equipment 570,000 330,000
investment in s 600,000
goodwill
total asset 1,780,000 850,000

account payable 200,000 85,000

dividend payable 100,000 20,000
other liabilities 50,000 95,000
CS 1,000,000 500,000
RE 31 dec 430,000 150,000
Nci
Total 1,780,000 850,000
dec
Dr Cr Consolidated
1,500,000 800,000
37,500 - 600,000
10,000 200,000
20,000 720,000
4,000 219,000
20,000 320,000 Inventory 20,000
251,000 building 40,000
14,000 equipment 60,000
237,000 patents 80,000
total 200,000
100,000 397,500
50,000 200,000
434,500 net income

145,000 akhir
10,000 160,000
15,000 -
20,000 20,000 250,000
100,000
150,000 CS 500,000
40,000 4,000 336,000 RE 100,000
60,000 12,000 948,000 EV 200,000
600,000 - Investment in S
80,000 8,000 72,000 Nci
2,161,000
Inventory 20,000
10,000 275,000 building 40,000
15,000 105,000 equipment 60,000
145,000 patents 80,000
500,000 1,000,000 NCI
434,500
201,500 201,500 cogs 20,000
2,161,000 inventory

depre expense 4,000

building

operating ex 12,000
equpment

operatin expen 8,000

patents

Dividend income 37,500

Dividend

NCI expense 14,000

Dividend
Nci

AP 10,000
AR
 akhir
20,000 -
4,000 36,000
12,000 48,000
8,000 72,000
44,000 156,000

100,000
44,000 200,000
56,000 25% 14,000
(10,000)

600,000
200,000

200,000

20,000

4,000

12,000
 8,000

37,500

12,500
1,500

10,000