FIRE and WALL

Consolidated Worksheet
For Year Ended 31 December 20x3

Fire and Wall

Consolidated Of Income Statement
For The Year Ended 31 December 20x3
Consolidation Adjustment
FIRE WALL Dr
Sales $ 520,000.00 $ 250,000.00 $ -180,000.00
COGS $ -372,000.00 $ -159,600.00

Gross Profit $ 148,000.00 $ 90,400.00

Depreciation $ -40,000.00 $ -30,000.00 $ -4,000.00

Interest Expense $ -32,000.00 $ -10,400.00

Operating Profit $ 76,000.00 $ 50,000.00

Other Income/Expenses
Dividend Income From Subsidiary $ 21,000.00 $ -21,000.00
Other Income $ 79,250.00 $ 50,000.00
Net Profit Before Tax $ 176,250.00 $ 100,000.00
Other Expenses $ -44,850.00 $ -52,000.00 $ -4,400.00
Profit After Tax $ 131,400.00 $ 48,000.00

Profit Attributable To NCI $ -17,760.00

Profit Attributable To Shareholders $ 131,400.00 $ 48,000.00

R/E, Beginning $ 241,600.00 $ 100,000.00 $ -117,920.00

Dividend Declared $ -60,000.00 $ -30,000.00
Consolidated R/E, Ending $ 313,000.00 $ 118,000.00 $ -345,080.00

FIRE and WALL

Consolidated Statement Of Financial Position
31 December 20x3
Consolidation Adjustment
FIRE WALL Dr
Assets

Cash $ 19,800.00 $ 3,200.00

Account Receivable $ 32,000.00 $ 38,000.00
Inventory $ 330,000.00 $ 170,000.00
Land $ 160,000.00 $ 80,000.00
Buildings and Equipment $ 680,000.00 $ 520,000.00 $ 40,000.00
Investment in WALL $ 196,000.00
Accumulated Depreciation $ -280,000.00 $ -160,000.00
Goodwill $ 48,000.00
DTA $ 14,800.00
Total Assets $ 1,137,800.00 $ 651,200.00

Liability and Equity

Account Payable $ 184,800.00 $ 70,000.00

Bonds Payable $ 400,000.00 $ 300,000.00
Bond Premium $ 3,200.00
DTL $ -1,600.00
Share Capital $ 240,000.00 $ 160,000.00 $ -160,000.00
Retained Earnings $ 313,000.00 $ 118,000.00 $ -345,080.00
NCI $ -22,680.00
Total Liability and Equity $ 1,137,800.00 $ 651,200.00

Nama : Arthur Samuel Rampay

NIM : 175020307111007
 nd WALL
ted Worksheet
31 December 20x3

f Income Statement
ed 31 December 20x3
nsolidation Adjustment
Cr Consolidation Total
$ 590,000.00
$ 162,000.00 $ -369,600.00

$ 220,400.00

$ 4,000.00 $ -70,000.00
$ -42,400.00

$ 108,000.00

$ -
$ 129,250.00
$ 237,250.00
$ 8,000.00 $ -93,250.00
$ 144,000.00

$ -17,760.00
$ 126,240.00

$ 10,640.00 $ 234,320.00
$ 30,000.00 $ -60,000.00
$ 214,640.00 $ 300,560.00

nd WALL
ent Of Financial Position
ember 20x3
nsolidation Adjustment
Cr Consolidation Total
 $ 23,000.00
$ 70,000.00
$ -50,000.00 $ 450,000.00
$ 240,000.00
$ -24,000.00 $ 1,216,000.00
$ -196,000.00 $ -
$ -8,000.00 $ -448,000.00
$ -9,600.00 $ 38,400.00
$ 14,800.00
$ 1,604,200.00

$ 254,800.00
$ 700,000.00
$ 3,200.00
$ 8,000.00 $ 6,400.00
$ 240,000.00
$ 214,640.00 $ 300,560.00
$ 121,920.00 $ 99,240.00
$ 1,604,200.00