Primair | Vista | Adj. &Elim. | NCI | Consolidated | ||||||||||||||||||||||||||||||||||||||||
Revenues | -887,500 | -222,700 | -1,110,200 | |||||||||||||||||||||||||||||||||||||||||
Cost of good sold | 646,800 | 88,800 | 735,600 | |||||||||||||||||||||||||||||||||||||||||
Other operating expenses | 82,200 | 29,500 | 111,700 | |||||||||||||||||||||||||||||||||||||||||
Interest income | -34,800 | (IE) | 34800 | 0 | ||||||||||||||||||||||||||||||||||||||||
Interest expense | 34,800 | (IE) | 34,800 | 0 | ||||||||||||||||||||||||||||||||||||||||
Net Income | -193,300 | -69,600 | ||||||||||||||||||||||||||||||||||||||||||
Consolidated net income | -262,900 | |||||||||||||||||||||||||||||||||||||||||||
to noncontrolling interest | -13,925 | 13,925 | ||||||||||||||||||||||||||||||||||||||||||
to Primair | -248,975 | |||||||||||||||||||||||||||||||||||||||||||
Retained earnings 1/1 | -1,603,000 | -25,300 | (S) | 25,300 | -1,603,000 | |||||||||||||||||||||||||||||||||||||||
Net income | -193,300 | -69,600 | -248,975 | |||||||||||||||||||||||||||||||||||||||||
Dividends declared | 283,500 | 0 | 283,500 | |||||||||||||||||||||||||||||||||||||||||
Retained earnings 12/31 | -1,512,800 | -94,900 | -1,568,475 | |||||||||||||||||||||||||||||||||||||||||
Current assets | 472,100 | 51,700 | 523,800 | |||||||||||||||||||||||||||||||||||||||||
Loan receivable from Vista | 348,000 | (P) | 348,000 | 0 | ||||||||||||||||||||||||||||||||||||||||
Equipment (net) | 842,000 | 542,900 | 1,384,900 | |||||||||||||||||||||||||||||||||||||||||
Trademark | 0 | 46,500 | (A) | 69,700 | 116,200 | |||||||||||||||||||||||||||||||||||||||
Total assets | 1,662,100 | 641,100 | 2,024,900 | |||||||||||||||||||||||||||||||||||||||||
Curren
|
-99,300 | -18,700 | -118,000 | |||||||||||||||||||||||||||||||||||||||||
Long-term debt | -164,500 | -164,500 | ||||||||||||||||||||||||||||||||||||||||||
Loan payable to Primair | -348,000 | (P) | 348,000 | 0 | ||||||||||||||||||||||||||||||||||||||||
Common stock | -50,000 | -15,000 | (S) | 15,000 | -50,000 | |||||||||||||||||||||||||||||||||||||||
(S) | 40,300 | |||||||||||||||||||||||||||||||||||||||||||
Noncontrolling interest | (A) | 69,700 | -110,000 | -123,925 | ||||||||||||||||||||||||||||||||||||||||
Retained earnings 12/31 | -1,512,800 | -94,900 | -1,568,475 | |||||||||||||||||||||||||||||||||||||||||
Total liabilities and equity | -1,662,100 | -641,100 | 492,800 | 492,800 | -2,024,900 |
Workings
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