PT.

Puan dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2012
Accounts
Income Statement
Sales
Dividend Income
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Puan
1,000,000
51,000
600,000
37,000
170,000
53,000

PT. Santi
650,000

51,000
390,000
30,000
85,000
25,000
16,650

191,000
330,000
100,000

120,000
150,000
60,000

Retained Earnings, End

421,000

210,000

Balance Sheet
Cash
Accounts Receivable
Dividend Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Santi

65,000
55,000
51,000
80,000
14,750
300,000
200,000
200,000
340,000

50,000
30,000

Goodwill
Total Assets
Accounts Payable
Dividend Payable
Other Liabilities
Common Stock
Retained Earnings
NCI
Total Liabilities and Equity

Adjustment & Elimination

Debit

65,000
5,000
230,000
100,000
150,000

150,000

10,000
25,000
100

25,000
1,305,750

630,000

140,750

40,000
60,000
120,000
200,000
210,000

144,000
600,000
421,000

200,000
7,650

1,305,750

630,000
485,400

ent & Elimination

Credit

Consolidated
1,650,000
990,000
67,000
255,000
78,000
16,650
243,350
330,000

51,000
9,000

10,000

10,000

100,000
473,350

115,000
85,000
51,000
145,000
19,750
555,000
290,100
350,000

340,000
25,000
1,635,850
180,750
60,000
264,000
600,000
473,350
60,000
52,350
1,630,450
480,000

PT. Pantas dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Dividend Income
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Pantas

PT. Senyum

500,000
32,000
340,000
30,000
60,000
12,000

240,000

90,000
300,000
40,000

50,000
200,000
40,000

Retained Earnings, End

350,000

210,000

Balance Sheet
Cash
Accounts Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Senyum

50,000
60,000
70,000
16,000
300,000
200,000
200,000
324,000

50,000
30,000
40,000
5,000
200,000
100,000
100,000

1,220,000

525,000

80,000
100,000
500,000
190,000
350,000

50,000
25,000
100,000
100,000
40,000
210,000

1,220,000

525,000

Patent
Total Assets
Accounts Payable
Dividend Payable
Other Liabilities
Common Stock
Paid-in Capital
Retained Earnings
NCI
Total Liabilities and Equity

Adjustment & Elimination

Debit

120,000
20,000
40,000
10,000

ent & Elimination

Credit

Consolidated
740,000
32,000
460,000
50,000
100,000
22,000
140,000
500,000
80,000
560,000

100,000
90,000
110,000
21,000
500,000
300,000
300,000
324,000
1,745,000
130,000
25,000
200,000
600,000
230,000
560,000
1,745,000
-

PT. Pun membeli 80% saham beredar milik PT. Sun seharga Rp304.000,00. Akuisisi ini dilakukan pada tanggal
PT. Pun mengakui selisih nilai investasi di PT. Sun diakui sebagai:
- undervalued Inventory Rp20.000,00 (persediaan terjual semua pada akhir 2010);
- undervalued Land Rp40.000,00; dan
- overvalued Building Rp20.000,00 (gedung masih dapat dipakai 10 tahun lagi).
COST METHOD
PT. Pun dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Dividend Income
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Pun

PT. Sun

500,000
32,000
340,000
30,000
60,000
12,000

240,000

90,000
300,000
40,000

50,000
200,000
40,000

Retained Earnings, End

350,000

210,000

Balance Sheet
Cash
Accounts Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Sun

50,000
60,000
70,000
16,000
300,000
200,000
200,000
304,000

25,000
30,000
40,000
5,000
200,000
100,000
100,000

1,200,000

500,000

60,000
100,000
500,000
190,000

50,000
100,000
100,000
40,000

Total Assets
Accounts Payable
Other Liabilities
Common Stock
Paid-in Capital

120,000
20,000
40,000
10,000

Retained Earnings
NCI
Total Liabilities and Equity

350,000

210,000

1,200,000

500,000

00. Akuisisi ini dilakukan pada tanggal 4 Januari 2010.

ak Perusahaan
an Konsolidasi
mber 2010
Adjustment & Elimination
Debit
Credit

32,000
20,000
2,000

32,000
200,000
32,000
8,000

20,000

20,000

40,000
2,000

20,000

Consolidated
740,000
480,000
48,000
100,000
22,000
32,000
58,000
300,000
40,000
318,000

75,000
90,000
110,000
21,000
540,000
282,000
300,000

304,000
1,418,000

100,000

110,000
200,000
500,000
230,000

318,000
36,000
24,000
446,000

446,000

60,000
1,418,000

EQUITY METHOD
PT. Pun dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Income from Investment
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Pun

PT. Sun

500,000

240,000

340,000
30,000
60,000
12,000

120,000
20,000
40,000
10,000

58,000
300,000
40,000

50,000
200,000
40,000

Retained Earnings, End

318,000

210,000

Balance Sheet
Cash
Accounts Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Sun

50,000
60,000
70,000
16,000
300,000
200,000
200,000

25,000
30,000
40,000
5,000
200,000
100,000
100,000

Total Assets

896,000

500,000

Accounts Payable
Other Liabilities
Common Stock
Paid-in Capital

60,000
100,000
500,000
190,000

50,000
100,000
100,000
40,000

Adjustment & Eliminatio

Debit

Retained Earnings
NCI
Total Liabilities and Equity

318,000

210,000

1,168,000

500,000
-

justment & Elimination

Credit

Consolidated
740,000
460,000
50,000
100,000
22,000
108,000
500,000
80,000
528,000

75,000
90,000
110,000
21,000
500,000
300,000
300,000
1,396,000
110,000
200,000
600,000
230,000

528,000
1,668,000
-

PT. Pun membeli 80% saham beredar milik PT. Sun seharga Rp304.000,00. Akuisisi ini dilakukan pada tanggal
PT. Pun mengakui selisih nilai investasi di PT. Sun diakui sebagai:
- undervalued Inventory Rp20.000,00 (persediaan terjual semua pada akhir 2010);
- undervalued Land Rp40.000,00; dan
- overvalued Building Rp20.000,00 (gedung masih dapat dipakai 10 tahun lagi).
Nilai wajar investasi PT. Pun pada saham biasa PT. Sun pada akhir tahun meningkat menjadi Rp320.000,00.
COST METHOD
PT. Pun dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Dividend Income
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Pun

PT. Sun

500,000
32,000
340,000
30,000
60,000
12,000

240,000

90,000
300,000
40,000

50,000
200,000
40,000

Retained Earnings, End

OCI: Unrealized Increase

350,000
16,000

210,000

Balance Sheet
Cash
Accounts Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Sun

50,000
60,000
70,000
16,000
300,000
200,000
200,000
320,000

25,000
30,000
40,000
5,000
200,000
100,000
100,000

1,216,000

500,000

60,000
100,000

50,000
100,000

Total Assets
Accounts Payable
Other Liabilities

120,000
20,000
40,000
10,000

Common Stock
Paid-in Capital
Retained Earnings
NCI
OCI: Unrealized Increase
Total Liabilities and Equity

500,000
190,000
350,000

100,000
40,000
210,000

16,000
1,216,000

500,000

00. Akuisisi ini dilakukan pada tanggal 4 Januari 2010.

n meningkat menjadi Rp320.000,00.

ak Perusahaan
an Konsolidasi
mber 2010
Adjustment & Elimination
Debit
Credit

Consolidated
740,000
32,000
460,000
50,000
100,000
22,000
140,000
500,000
80,000
560,000
16,000

75,000
90,000
110,000
21,000
500,000
300,000
300,000
320,000
1,716,000
110,000
200,000

600,000
230,000
560,000
16,000
1,716,000
-

EQUITY METHOD
PT. Pun dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Income from Investment
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Pun

PT. Sun

500,000

240,000

340,000
30,000
60,000
12,000

120,000
20,000
40,000
10,000

58,000
300,000
40,000

50,000
200,000
40,000

Retained Earnings, End

OCI: Unrealized Increase

318,000
16,000

210,000

Balance Sheet
Cash
Accounts Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Sun

50,000
60,000
70,000
16,000
300,000
200,000
200,000

25,000
30,000
40,000
5,000
200,000
100,000
100,000

Total Assets

896,000

500,000

Accounts Payable
Other Liabilities

60,000
100,000

50,000
100,000

Adjustment & Eliminatio

Debit

Common Stock
Paid-in Capital
Retained Earnings
NCI
OCI: Unrealized Increase
Total Liabilities and Equity

500,000
190,000
318,000

100,000
40,000
210,000

16,000
1,184,000

500,000
-

justment & Elimination

Credit

Consolidated
740,000
460,000
50,000
100,000
22,000
108,000
500,000
80,000
528,000
16,000

75,000
90,000
110,000
21,000
500,000
300,000
300,000
1,396,000
110,000
200,000

600,000
230,000
528,000
16,000
1,684,000
-

PT. Puas membeli 70% saham beredar milik PT. Suka seharga Rp301.000,00. Akuisisi ini dilakukan pada tan
PT. Puas mengakui selisih nilai investasi di PT. Suka diakui sebagai:
- undervalued Inventory 20% (persediaan terjual semua pada akhir 2010);
- undervalued Land 50%; dan
- sisanya dialokasikan sebagai overvalued/undervalued Buiilding, yang dapat dimanfaatkan 10 tahun lagi.
COST METHOD
PT. Puas dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Dividend Income
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Puas

PT. Suka

1,200,000
70,000
720,000
37,000
170,000
53,000

600,000

290,000
330,000
70,000

120,000
200,000
100,000

Retained Earnings, End

550,000

220,000

Balance Sheet
Cash
Accounts Receivable
Dividend Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Suka

58,000
55,000
56,000
88,000
15,000
367,000
200,000
300,000
301,000

50,000
30,000

Total Assets
Accounts Payable
Dividend Payable
Other Liabilities
Common Stock
Retained Earnings
NCI

360,000
30,000
65,000
25,000

65,000
5,000
210,000
100,000
200,000

1,440,000

660,000

70,000

40,000
80,000
120,000
200,000
220,000

120,000
700,000
550,000

Total Liabilities and Equity

1,440,000

660,000

00,00. Akuisisi ini dilakukan pada tanggal 4 Januari 2010.

apat dimanfaatkan 10 tahun lagi.

ak Perusahaan
an Konsolidasi
mber 2010
Adjustment & Elimination
Debit
Credit

Consolidated
1,800,000
70,000
1,080,000
67,000
235,000
78,000
410,000
530,000
170,000
770,000

108,000
85,000
56,000
153,000
20,000
577,000
300,000
500,000
301,000
2,100,000
110,000
80,000
240,000
900,000
770,000
-

2,100,000
-

EQUITY METHOD
PT. Puas dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Income from Investment
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Puas

PT. Suka

1,200,000

600,000

720,000
37,000
170,000
53,000

360,000
30,000
65,000
25,000

220,000
330,000
70,000

120,000
200,000
100,000

Retained Earnings, End

480,000

220,000

Balance Sheet
Cash
Accounts Receivable
Dividend Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Suka

58,000
55,000
56,000
88,000
15,000
367,000
200,000
300,000

50,000
30,000
65,000
5,000
210,000
100,000
200,000

1,139,000

660,000

70,000

40,000
80,000
120,000
200,000
220,000

Total Assets
Accounts Payable
Dividend Payable
Other Liabilities
Common Stock
Retained Earnings
NCI

120,000
700,000
480,000

Total Liabilities and Equity

1,370,000

660,000

ak Perusahaan
an Konsolidasi
mber 2010
Adjustment & Elimination
Debit
Credit

Consolidated
1,800,000
1,080,000
67,000
235,000
78,000
340,000
530,000
170,000
700,000

108,000
85,000
56,000
153,000
20,000
577,000
300,000
500,000
1,799,000
110,000
80,000
240,000
900,000
700,000
-

2,030,000
-

PT. Puas membeli 70% saham beredar milik PT. Suka seharga Rp301.000,00. Akuisisi ini dilakukan pada tan
PT. Puas mengakui selisih nilai investasi di PT. Suka diakui sebagai:
- undervalued Inventory 20% (persediaan terjual semua pada akhir 2010);
- undervalued Land 50%; dan
- sisanya dialokasikan sebagai overvalued/undervalued Buiilding, yang dapat dimanfaatkan 10 tahun lagi.
COST METHOD
PT. Puas dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Dividend Income
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Puas

PT. Suka

1,200,000
70,000
720,000
37,000
170,000
53,000

600,000

290,000
330,000
70,000

120,000
200,000
100,000

Retained Earnings, End

OCI: Unrealized Decrease

550,000
(15,000)

220,000

Balance Sheet
Cash
Accounts Receivable
Dividend Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Suka

58,000
55,000
56,000
88,000
15,000
367,000
200,000
300,000
286,000

50,000
30,000

Total Assets
Accounts Payable
Dividend Payable
Other Liabilities
Common Stock
Retained Earnings
NCI

360,000
30,000
65,000
25,000

65,000
5,000
210,000
100,000
200,000

1,425,000

660,000

70,000

40,000
80,000
120,000
200,000
220,000

120,000
700,000
550,000

OCI: Unrealized Decrease

Total Liabilities and Equity

(15,000)
1,425,000

660,000

00,00. Akuisisi ini dilakukan pada tanggal 4 Januari 2010.

apat dimanfaatkan 10 tahun lagi.

ak Perusahaan
an Konsolidasi
mber 2010
Adjustment & Elimination
Debit
Credit

Consolidated
1,800,000
1,086,000
67,900
235,000
78,000
33,930
299,170
330,000

70,000
6,000
900

33,930
200,000
30,000
70,000
15,000

6,000

6,000

15,000
9,000

900

70,000
559,170
-

108,000
85,000
56,000
153,000
20,000
592,000
308,100
500,000

301,000
(15,000)
1,807,100
110,000
80,000
240,000
700,000
559,170

200,000
129,000

3,393
15,000

132,393
1,821,563

EQUITY METHOD
PT. Puas dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Income from Investment
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Puas

PT. Suka

1,200,000

600,000

720,000
37,000
170,000
53,000

360,000
30,000
65,000
25,000

220,000
330,000
70,000

120,000
200,000
100,000

Retained Earnings, End

OCI: Unrealized Decrease

480,000
(15,000)

220,000

Balance Sheet
Cash
Accounts Receivable
Dividend Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Suka

58,000
55,000
56,000
88,000
15,000
367,000
200,000
300,000

50,000
30,000
65,000
5,000
210,000
100,000
200,000

1,139,000

660,000

70,000

40,000
80,000
120,000
200,000
220,000

Total Assets
Accounts Payable
Dividend Payable
Other Liabilities
Common Stock
Retained Earnings
NCI

120,000
700,000
480,000

OCI: Unrealized Decrease

Total Liabilities and Equity

(15,000)
1,355,000

660,000

ak Perusahaan
an Konsolidasi
mber 2010
Adjustment & Elimination
Debit
Credit

Consolidated
1,800,000
1,080,000
67,000
235,000
78,000
340,000
530,000
170,000
700,000
(15,000)

108,000
85,000
56,000
153,000
20,000
577,000
300,000
500,000
1,799,000
110,000
80,000
240,000
900,000
700,000

(15,000)
2,015,000

PT. Puas membeli 70% saham beredar milik PT. Suka seharga Rp301.000,00. Akuisisi ini dilakukan pada tan
PT. Puas mengakui selisih nilai investasi di PT. Suka diakui sebagai:
- undervalued Inventory 20% (persediaan terjual semua pada akhir 2010);
- undervalued Land 50%; dan
- sisanya dialokasikan sebagai overvalued/undervalued Buiilding, yang dapat dimanfaatkan 10 tahun lagi.
COST METHOD
PT. Puas dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Dividend Income
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
Unrealized Loss
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Puas

PT. Suka

1,200,000
70,000
720,000
37,000
170,000
53,000
15,000

600,000

275,000
330,000
70,000

120,000
200,000
100,000

Retained Earnings, End

535,000

220,000

Balance Sheet
Cash
Accounts Receivable
Dividend Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Suka

58,000
55,000
56,000
88,000
15,000
367,000
200,000
300,000
286,000

50,000
30,000

Total Assets
Accounts Payable
Dividend Payable
Other Liabilities
Common Stock
Retained Earnings
NCI

360,000
30,000
65,000
25,000

65,000
5,000
210,000
100,000
200,000

1,425,000

660,000

70,000

40,000
80,000
120,000
200,000
220,000

120,000
700,000
535,000

Total Liabilities and Equity

1,425,000

660,000

00,00. Akuisisi ini dilakukan pada tanggal 4 Januari 2010.

apat dimanfaatkan 10 tahun lagi.

ak Perusahaan
an Konsolidasi
mber 2010
Adjustment & Elimination
Debit
Credit

Consolidated
1,800,000
70,000
1,080,000
67,000
235,000
78,000
15,000
395,000
530,000
170,000
755,000

108,000
85,000
56,000
153,000
20,000
577,000
300,000
500,000
286,000
2,085,000
110,000
80,000
240,000
900,000
755,000

2,085,000
-

EQUITY METHOD
PT. Puas dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Income from Investment
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
Unrealized Loss
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Puas

PT. Suka

1,200,000

600,000

720,000
37,000
170,000
53,000
15,000

360,000
30,000
65,000
25,000

205,000
330,000
70,000

120,000
200,000
100,000

Retained Earnings, End

465,000

220,000

Balance Sheet
Cash
Accounts Receivable
Dividend Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Suka

58,000
55,000
56,000
88,000
15,000
367,000
200,000
300,000

50,000
30,000
65,000
5,000
210,000
100,000
200,000

1,139,000

660,000

70,000

40,000
80,000
120,000
200,000
220,000

Total Assets
Accounts Payable
Dividend Payable
Other Liabilities
Common Stock
Retained Earnings
NCI

120,000
700,000
465,000

Total Liabilities and Equity

1,355,000

660,000

ak Perusahaan
an Konsolidasi
mber 2010
Adjustment & Elimination
Debit
Credit

Consolidated
1,800,000
1,080,000
67,000
235,000
78,000
15,000
325,000
530,000
170,000
685,000

108,000
85,000
56,000
153,000
20,000
577,000
300,000
500,000
1,799,000
110,000
80,000
240,000
900,000
685,000

2,015,000
-

PT. Pas dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010
Accounts
Income Statement
Sales
Dividend Income
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Pas

PT. Sas

1,000,000
45,000
600,000
37,000
170,000
53,000

500,000

185,000
330,000
100,000

80,000
150,000
60,000

Retained Earnings, End

415,000

170,000

Balance Sheet
Cash
Accounts Receivable
Dividend Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Sas

65,000
55,000
30,000
80,000
14,750
300,000
200,000
200,000
281,250

50,000
30,000

Patent
Total Assets
Accounts Payable
Dividend Payable
Other Liabilities
Common Stock
Retained Earnings
NCI
Total Liabilities and Equity

Adjustment & Elimination

Debit

300,000
30,000
65,000
25,000

65,000
5,000
170,000
100,000
150,000

1,226,000

570,000

70,000
141,000
600,000
415,000

40,000
40,000
120,000
200,000
170,000

1,226,000

570,000
-

ent & Elimination

Credit

Consolidated
1,500,000
45,000
900,000
67,000
235,000
78,000
265,000
480,000
160,000
585,000

115,000
85,000
30,000
145,000
19,750
470,000
300,000
350,000
281,250
1,796,000
110,000
40,000
261,000
800,000
585,000
1,796,000
-

PT. Pas dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2011
Accounts
Income Statement
Sales
Dividend Income
COGS
Depreciation Expense
Operating Expense
Other Operating Expense
NCI Share
Net Income
Retained Earnings, Begin
Dividend

PT. Pas

PT. Sas

1,200,000
67,500
720,000
37,000
177,500
53,000

700,000

280,000
415,000
150,000

150,000
170,000
90,000

Retained Earnings, End

545,000

230,000

Balance Sheet
Cash
Accounts Receivable
Dividend Receivable
Inventory
Supplies
Land
Building
Equipment
Investment in PT. Sas

71,500
65,000
37,500
100,000
14,750
400,000
200,000
200,000
281,250

55,000
45,000

Patent
Total Assets
Accounts Payable
Dividend Payable
Other Liabilities
Common Stock
Retained Earnings
NCI
Total Liabilities and Equity

Adjustment & Elimination

Debit

420,000
30,000
65,000
35,000

85,000
5,000
200,000
100,000
160,000

1,370,000

650,000

75,000
150,000
600,000
545,000

60,000
50,000
110,000
200,000
230,000

1,370,000

650,000
-

ent & Elimination

Credit

Consolidated
1,900,000
67,500
1,140,000
67,000
242,500
88,000
430,000
585,000
240,000
775,000

126,500
110,000
37,500
185,000
19,750
600,000
300,000
360,000
281,250
2,020,000
135,000
50,000
260,000
800,000
775,000
2,020,000
-