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Carnes has the following account balances as of December 31, 2017 before an acqu

ID: 2391183 • Letter: C

Question

Carnes has the following account balances as of December 31, 2017 before an acquisition transaction $100,000 400,000 500,000 600,000 200,000 200,000 450,000 250,000 Inventory Land Buildings (net) Common stock ($10 par) Additional paid-in capital Retained earnings Revenues Expenses The fair value of Carnes' Land and Buildings are $650,000 and $550,000, respectively. On December 31, 2017, Riley Company issues 30,000 shares of its $10 par value ($25 fair value) common stock in exchange for all of the shares of Carnes' common stock. Riley paid $10,000 for costs to issue the new shares of stock. Before the acquisition, Riley has $700,000 in its common stock account and $300,000 in its additional paid-in capital account. MC Qu. 53 On December 31, 2017... On December 31, 2017, assuming that Cames will retain its separate corporate existence, what value is assigned to Riley's investmer account?

Explanation / Answer

Answer

the value of riley investment account has to been determined as following

the value assigned to riley s investment account = number of share issued * fair value per share

= 30000 * 25

= 750000