(E1) Common Stock 50,000

APIC 15,000
Retained earnings 144,600
Investment in Subsidiary 167,680
NCI 41,920

(E2)
Store equipment 10,000
Delivery Equipment 3,500
Patent 3,600
Goodwill 57,240
NCI 3,420
Investment in Subsidiary 70,920

(E3)
Depreciation Expense 2,500
Amortization Expense 400
Goodwil Impairment Loss 6,360
Accum. Depn.-Store Eqpt 2,000
Accum. Depn.-Delivery
eqpt 500
Accumulated Amortization 400
Goodwill 6,360

(E5) Investment Income 231,320

NCI 35,568
Dividends Paid-subsidiary 177,840
Investment in Subsidiary 89,048

(E6) NCI in Net Income 59,420

NCI 59,420