a.

Acquistion date fair value 274700

book value of jasmine -204900
Fair value in excess of book value 69800
Excess fair value assigned to specific

accounts based on individual fair values Life Annual amortization

Equipment 71200 8 years 8900
Buidlings(overvalued) -15400 20 years -770
Goodwill 14000 indefinite 8130

Investment in Jasmine
Jasmine acquisition date fair value 274700
Increase in equity income-2016
(73800-10000) 63800
Excess amortization -8130
Increase in equity income-2017
(74500-40000) 34500
Excess amortization -8130
Increase in equity income-2018
(39000-20000) 19000
Excess amortization -8130
Investment in Jasmine 367610

b.
Income accrual 39000
Excess amortization -8130
Equity in subsidiary earnings 30870

c.
Consolidated revenues(add book values) 625000
Consolidated expenses(add book values) -311500
Excess amortization expenses -8130
Consolidated net income 305370

d.
Book values asses together 559500
Allocation of excess 71200
excess depriciation(8900 * 3years) -26700
consolidated equipment 604000

e.
Book values asses together 433600
Allocation of excess -15400
excess depriciation(8900 * 3years) 2310
consolidated buildings 420510

f.
goodwill 14000

g.
consolidated common stock 290000
only parents balance is showed

h.
Consolidared retained earnings 446000
again only tyler balance is showed as
equity method is used