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A Corporation had net income of $50,000 in 2012 and $60,000 in 2013, excluding any income from its investment in B Company. B Company had net income of $30,000 in 2012 and $40,000 in 2013. On January 1, 2013, A Corporation acquired all of the outstanding common shares of B Company for a cash payment of $300,000. Assume that there was no acquisition differential on this business combination. What net income would A Corporation report for 2013 in its comparative consolidated financial statements at the end of 2013?
Semicircular Canals
Three fluid-filled tubes in the inner ear that are crucial for maintaining balance and sensing motion.
Cochleae
The spiral-shaped, auditory portion of the inner ear responsible for transforming sound into nerve impulses that are sent to the brain.
Ampullae
Bulb-shaped structures, often found in the anatomy of various animals, serving functions such as balance in fish or storage in plants.
Proprioceptors
Receptors in muscles, tendons, and joints that respond to changes in movement, tension, and position; enable an animal to perceive the position of its body.
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