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On January 1, 2021, Pride, Inc

question 73

Multiple Choice

On January 1, 2021, Pride, Inc. acquired 80% of the outstanding voting common stock of Strong Corp. for $364,000. There is no active market for Strong's stock. Of this payment, $28,000 was allocated to equipment (with a five-year life) that had been undervalued on Strong's books by $35,000. Any remaining excess was attributable to goodwill, which has not been impaired.As of December 31, 2021, before preparing the consolidated worksheet, the financial statements appeared as follows: During 2021, Pride bought inventory for $112,000 and sold it to Strong for $140,000. Only half of the inventory purchase price had been remitted to Pride by Strong at year-end. As of December 31, 2021, 60% of these goods remained in the company's possession.What is the total of consolidated revenues at December 31, 2021?

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Definitions:

ATPs

Adenosine triphosphate molecules, which are the primary energy carriers in all living organisms, providing energy for various cellular processes.

Glucose

Glucose is a simple sugar and an important energy source in living organisms, serving as a primary molecule in cellular respiration and metabolism.

Saturated Fatty Acids

Fat molecules that have no double bonds between carbon atoms because they are saturated with hydrogen atoms, typically found in animal fats and are solid at room temperature.

Unsaturated Fatty Acids

These are types of fatty acids that contain at least one double bond in the hydrocarbon chain which can lead to health benefits when consumed in moderation.