試題詳解

5. On January 1，2010，Nikon Co. purchased 25% of Ace Corp.'s common stock; no goodwill resulted from the purchase. Nikon appropriately carries this investment at equity and the balance in Nikon，s investment account was $720,000 at December 31, 2010. Ace reported net income of $450,000 for the year ended December 31, 2010，and paid common stock dividends totaling $180,000 during 2010. How much did Nikon for its 25% interest in Ace?
(A) $652,500
(B) $765,000
(C) $787，500
(D) $877,500