合併報表問題 - 會計

Adjusted trial balances for Palmer and Sorrel Corporation at December 31,2009
,are as follows(in thousands):

Palmer Sorrel

Debit
current assets $240 $100
plant assets-net 500 300


cost of sales 300 300
other expenses 100 50
dividends 50 --


Credit
liabilities $450 $210
capital stock 300 50
retained earnings 340 90
sales 500 400



Palmer purchased all the stock of Sorrel for $400,000 cash on January 1,2009,
when Sorrel's stockholders' equity consisted of $50,000 capital stock and
$90,000 retained earnings.Sorrel's assets and liabilitiesn were fairly valued
except for inventory items that were undervalued by $20,000 and sold in 2013,
and plant assets that were undervalued by $40,000 and had a remaining useful
life of four years from the date of business combination.


請問December 31,2009的合併財務報表要怎麼編呢?!


感謝><

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