Paid $16,200 for a 90% interest in on January 1, 2017, when Swamp stockholders' equity consisted of $10,000 Capital Stock and $3,000 of Retained Earnings. The excess cost over book value was attributable to goodwill. Assume proportional pricing for the NCI. Additional information: 1. Poll sells merchandise to Swamp at 120% of Poll's cost. During 2017, Poll's sales to Swamp were $4,800, of which half of the merchandise remained in Swamp's inventory at December 31, 2017 (The 2017 ending inventory was sold in 2018.) During 2018, Poll's sales to Swamp were $6,000 of which 60% remained in Swamp's inventory at December 31, 2018. At year-end 2018, Swamp owed Poll $2,500 for the inventory purchased during 2018. 2. Poll Corporation sold equipment with a book value of $2,000 and a remaining useful life of four years and no salvage value to Swamp Corporation on January 1, 2018 for $2,800. Straight-line depreciation is used. 3. During 2018, Swamp sold to Poll land for $50,000 that had a book value of $20,000. Poll still owns the land at 12/31/18. 4. Separate company financial statements for Poll Corporation and Subsidiary at December 31, 2018 are summarized in the first two columns of the consolidation working papers. See Spreadsheet Tab. 5. The following information is available for 2017: Swamp's income $4,000 Swamp's dividends received by Poll $1,800

Exercise 18-15 sheffield appliance center is an experienced home appliance dealer. sheffield appliance center also offers a number of services for the home appliances that it sells. assume that sheffield appliance center sells ovens on a standalone basis. sheffield appliance center also sells installation services and maintenance services for ovens. however, sheffield appliance center does not offer installation or maintenance services to customers who buy ovens from other vendors. pricing for ovens is as follows. oven only $790 oven with installation service 850 oven with maintenance services 970 oven with installation and maintenance services 990 in each instance in which maintenance services are provided, the maintenance service is separately priced within the arrangement at $180. additionally, the incremental amount charged by sheffield appliance center for installation approximates the amount charged by independent third parties. ovens are sold subject to a general right of return. if a customer purchases an oven with installation and/or maintenance services, in the event sheffield appliance center does not complete the service satisfactorily, the customer is only entitled to a refund of the portion of the fee that exceeds $790. assume that a customer purchases an oven with both installation and maintenance services for $990. (b) indicate the amount of revenue that should be allocated to the oven, the installation, and to the maintenance contract.

If the guide wprds on the page are "crochet " and "crossbones", which words would not be on the page. criticize, crocodile,croquet,crouch,crocus.

Which phase describes the income effect