a.

Inventories
($110,000 + $170,000) = $280,000
b. Buildings and Equipment
($350,000 + $375,000) = $725,000
c. investasi sudah dieliminasi dan tidak ada di balance sheet consolidasi
d. Goodwill
Fair value (investasi yang berasal dari Retil Records) $280,000
Fair value of Decibel's net assets:
Cash and receivables $ 40,000
Inventory 170,000
Buildings and equipment 375,000
Accounts payable (90,000)
Notes payable (250,000)
Fair value of net assets (245,000)
Goodwill $35,000
e. Common Stock (Retail Records) = $400,000
f. Retained Earnings = $105,000