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$3,000,000. Assuming the income tax rate was 30%, what would be the diluted earnings per share for the year ended December 31, 2011 7. (TCO B) Agee Corp. acquired a 25% interest in Trent Co. on January 1, 2010, for $500,000. At that time, Trent had 1,000,000 shares of its $1 par common stock issued and outstanding. During 2010, Trent paid cash dividends of $160,000 and thereafter declared and issued a 5% common stock dividend when the market value was $2 per share. Trent's net income for 2010 was $360,000. What is the balance in Agee’s investment account at the end of 2010? -------------------------------------------------------------- ACCT 551 Final Exam Set 2 FOR MORE CLASSES VISIT www.acct551rank Question 1. 1. (TCO C) Which characteristic is not possessed by intangible assets? (Points : 5) Physical existence Short-lived Result in future benefits Expensed over current and/or future years