Postage Corporation Acquired 75 Percent of Stamp Corporation's Common Stock

question 41

Multiple Choice

Postage Corporation acquired 75 percent of Stamp Corporation's common stock on December 31,20X8,for $300,000.The fair value of the noncontrolling interest at that date was determined to be $100,000.Stamp's balance sheet immediately before the combination reflected the following balances:
A careful review of the fair value of Stamp's assets and liabilities indicated that inventory,land,and buildings and equipment (net) had fair values of $65,000,$100,000,and,$300,000 respectively.Goodwill is assigned proportionately to Postage and the noncontrolling shareholders.
-Based on the preceding information,what amount will be reported as noncontrolling interest in the consolidated balance sheet immediately following the acquisition?

• A)$0
• B)$70,000
• C)$83,750
• D)$100,000

Understand innate and adaptive immunity mechanisms and distinction.

Identify and describe the roles of various immune cells and molecules in the immune response.

Explain the processes and significance of inflammation as a primary defense mechanism.

Compare and contrast different types of immunity (active, passive, natural, artificial).

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Definitions:

Reverse Discrimination

Reverse discrimination refers to the unfair treatment of members of a majority or dominant group, often as a result of attempting to correct historical inequalities towards minority groups.

Employment Equity Programs

Developed by employers to undo past employment discrimination or to ensure equal employment opportunity in the future. Called affirmative action programs in the United States.

Secondary Dimensions

Aspects of a person’s identity or background that are less visible or changeable, such as education level, marital status, religious beliefs, and geographic location, affecting their experience of the world.

Income Levels

The categorized ranges of income that individuals or groups receive, often used for statistical, tax, or policy purposes.