On January 1, 2019, Parent acquired a 70% interest in Sub for a purchase price that was 450,000 over the book value of Sub’s Stockholders’ Equity on the date of acquisition. The acquisition date AAP of 500,000 was assigned as 350,000 to a Patent (useful life 10 years) and 150,000 to Goodwill. Financial reports on December 31, 2025, indicate a beginning balance in Stockholders’ Equity of 841,000 (Common Stock, 92,100; APIC, 308,900, and Retained Earnings, 440,000). Sub’s net income for the period ending December 31, 2025, was 56,000. Sub paid dividends of 10,000 during that period. Sub regularly sells inventory to Parent, with sales of 305,000 in 2024 and 500,000 in 2025. Deferred gross profit was 22,913 and 24,000 in 2024 and 2025, respectively. a.What is the amount of unamortized AAP on December 31, 2025, and the Non-controlling Interests income for the period ending December 31, 2025?b.What was the ending balance in the noncontrolling equity?c.For the period ending December 31, 2025, and as a result of inventory sales from Sub to Parent, the elimination entries will include an increase (debit) in COGS of_____ and a decrease(credit) of _____?d. On December 31, 2025, the consolidated balance sheet will show a balance in Patent of _________?e. On January 1, 2025 (beginning of the year), the balance in the investment account would be _______. (This is the balance in the Equity Investment account prior to any eliminating entries.)

Select a Fortune 500 company or another company you are familiar with. Consider pharmaceuticals, computer hardware, retail, or automotive industries for your selection. If you choose a company that is not in the Fortune 500, ensure that enough financial information and key performance indicator results are available to complete the assignment.Imagine your manager has asked you to help with a presentation on the company’s financial performance at the company’s annual meeting. Research financial information and key performance indicators for the company.Create a 10- to 16-slide presentation for investors to assess the company’s financial growth and sustainability.Identify key performance indicators for the company you selected, including the following:The company and its ticker symbolCash flow from operationsPrice-to-earnings ratioStock dividends and the yield, if anyEarnings per share ratioRevenue estimates for the next 12 monthsRevenue from the previous 3 yearsStatement of cash flows and identify net cash from operating, investing, and financing activities over the past 3 yearsAverage trade volume.Current stock price, 52-week high, and 1-year estimated stock priceAnalysts’ recommendations for the stock (buy,sell, hold)Market cap for the companyRelate the stock price to price-to-earnings ratio.Explain the market capitalization and what it means to the investor.Evaluate trends in stock price, dividend payout, and total stockholders’ equity. Relate recent events or market conditions to the trends you identified.Determine, based on your analysis, whether you think the organization is going to meet its financial goals, the outlook for growth and sustainability, and explain why you recommend this stock for purchase.Cite references to support your assignment.Format your citations according to APA guidelines.

For this assignment you will continue to work with the case of The Church of Narnia v. The ABCD Company, introducted in the first life skills assignment. Using the research you previously conducted (and the cases you found) for life skills assignment number 1 you must write a one to two page memorandum discussing the legal issues and predicting the outcome of the The Church of Narnia v. The ABCD Company. Feel free to conduct additional research if necessary. Make sure that your memos include not only your conclusions but your reasons for who you predict will win this case. You must also prepare a comprehensive powerpoint presentation discussing the findings from your memos.- The Church of Narnia vs. ABCD Company: Six months ago the CEO for ABCD Company sent a letter to the Bishop for the Church of Narnia pledging a $5,000,000.00 donation to the Church. Upon receipt of this news, the Bishop contacted ABCD’s CEO who re-assured the Bishop that the Church would be receiving a check for this amount within the ensuing four to six weeks. The Bishop, who for several years badly wanted to expand the Church in order to increase its congregation, immediately hired an architect and paid him $200,000.00 to design the new ambitious project. The Bishop was in love with the architect’s design, so he quickly hired a general contractor for $1,000,000.00 to start the building process. In addition to the $1,000,000.00 for the labor, the Bishop paid another 3,000,000.00 for the tools and materials needed for the project. On week five after receiving the letter and first speaking to ABCD’s CEO on the phone, the bishop called ABCD because he was nervous about the fact that he had not received the check and he had already incurred such significant expenses. Note that the only reason the Bishop engaged in this ambitious construction project was because of the extra money he was counting on getting from ABCD since the Church’s structure did not need it to continue its regular operations. The CEO at that point told the Bishop that soon after committing to donate the money, ABCD’s finances started going terribly wrong and as such at this point they were not able to make a donation to the church. The Bishop is now demanding that ABCD still true to its word and give the church the donation.