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Berlin, Inc

Question 51

Multiple Choice

Berlin, Inc. holds 100 percent of the common stock of Sea Company, an investment acquired for $520,000. Immediately following the combination, Berlin's net assets have a book value of $900,000 and a fair value of $1,050,000. The book and fair value of Sea's net assets on the date of combination are $350,000 and $425,000, respectively. Immediately following the combination, a consolidated balance sheet is prepared.
-Based on the information given above,at what amount will Berlin's investment in Sea stock be reported in a consolidated balance?


A) $520,000
B) $170,000
C) $95,000
D) $0

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