企業併購問題 - 會計

Pilot corporation purchased 40% of the voting stock of Sassy corporation on
July 1 2008,for $300,000.On that date,Sassy's stockholders'equity consisted
of capital stock of $500,000,retained earnings of $150,000,and current earnings
(just half of 2008) of $50,000.Income is earned proportionately throughout each
year.

The Investment in Sassy account of Pilot corporation and the retained account
of Sassy corporation for 2008 through 2011 are summarized as follows
(in thousands):


RETAINED EARNINGS
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Dividends November 1,2008 $40 Balance January 1,2008 $150
Dividends November 1,2009 40 Earnings 2008 100
Dividends November 1,2010 50 Earnings 2009 80
Dividends November 1,2011 50 Earnings 2010 130
Earnings 2011 120

INVESTMENT IN SASSY(PILOT)
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Investment July 1,2008 40% $300 Dividends 2008 $ 16
Income 2008 40 Dividends 2009 16
Income 2009 32 Dividends 2010 20
Income 2010 52 Dividends 2011 20
Income 2011 48


Q:
Determine the correct amount of the investment inSassy that should appear in
Pilot's December 31,2011,balance sheet.Assume a 10-year period for any
difference between investment cost and book value acquired.

請問這題要怎麼算呢?!!
拜託了!!!><


謝謝:)

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