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On January 1, 2013 S Corporation Sold Equipment That Cost

Question 18

Multiple Choice

On January 1, 2013 S Corporation sold equipment that cost $120,000 and had a book value of $48,000 to P Corporation for $60,000.P Corporation owns 100% of S Corporation and the equipment has a 4-year remaining life.What is the effect of the sale on P Corporation's Equity from Subsidiary Income account for 2014?


A) no effect
B) increase of $12,000.
C) decrease of $12,000.
D) increase of $3,000.

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