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_____ on 4/1/06, Patz Acquired 90% of Satz's Outstanding Common

Question 44

Multiple Choice

_____ On 4/1/06, Patz acquired 90% of Satz's outstanding common stock for $500,000 cash. For 2006, Satz reported $30,000 of net income each quarter and declared dividends of $10,000 each quarter. Also for 2006, Patz recorded $10,000 of amortization of cost in excess of book value in its general ledger.
What should be the carrying value of Patz's investment under the equity method at 12/31/06?


A) $544,000
B) $545,000
C) $562,000
D) $563,000
E) $571,000

Correct Answer:

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