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Wednesday, 15.01.2025, Calendar Week 03, 15th day of the year, 350 days remaining until EoY.

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3451. 功栄ビルド

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3453. 2236 W Birch st PA 17701

3454. On January 1, 2022, Rapids Company purchased 80% of the outstanding shares of Mock Corporation at book value. The stockholders’ equity of Mock Corporation on this date showed: Ordinary shares — P4,560,000 and Retained Earnings — P3,920,000. Non-controlling interest is initially measured at fair value. On April 30, 2022, Rapids Company acquired a used machinery for P672,000 from Mock Corp. that was being carried in the latter’s books at P840,000. The asset still has a remaining useful life of 5 years. On the other hand, on August 31, 2022, Mock Corp. purchased an equipment that was already 20% depreciated from Rapids Co. for P2,760,000. The original cost of this equipment was P3,000,000 and had a remaining life of 8 years. Net income of Rapids Co. and Mock Corp. for 2022 amounted to P2,880,000 and P1,240,000. Dividends paid totaled to P920,000 and P420,000 for Rapids Co. and Mock Corp., respectively.

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3459. 1757 WOODBURY CT

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