企業併購 高低估問題 - 會計

Sandpiper Inc. acquired a 30% interest in Shore Corporation for $27,000
cash on January 1,2005,when Shore's stockholders' equity consisted of
capital stock and $20,000 of retained earnings.Shore Corporation reported
net income of $18,000 for 2005.The allocation of the $12,000 excess of
cost over book value acquired on January 1 is shown below,along with
information relating to the useful lives of the items:



overvalued receivables(collected in 2005) $( 600)
undervalued inventories(sold in 2005) 2,400
undervalued building(6 years' useful life
remaining at January 1,2005) 3,600
undervalued land 900
unrecorded patent(8 years' economic life
remaining at January 1,2005) 3,200
undervalued accounts payable(paid in 2005) ( 300)
goodwill 2,800
--------
excess cost over book value acquired $12,000



required:
Determine Sandpiper's investment income from Shore for 2005.



我是這樣想:Sandpiper's investment income from Shore:
$18,000*30%+600-2,400-(3,600/6)-(3,200/8)+300=$2,900


但我對以下兩個不太懂:
overvalued receivables(collected in 2005) $( 600)
undervalued accounts payable(paid in 2005) ( 300)


為甚麼這兩個是要加在Sandpiper's investment income from Shore呢?
可以告訴我這兩個的分錄還有對損益表的影響嗎??


謝謝:)

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