On march 31, 2018, susquehanna insurance purchased an office building for $13,800,000. based on their relative fair values, one-third of the purchase price was allocated to the land and two-thirds to the building. furniture and fixtures were purchased separately from office equipment on the same date for $1,260,000 and $760,000, respectively. the company uses the straight-line method to depreciate its buildings and the double-declining-balance method to depreciate all other depreciable assets. the estimated useful lives and residual values of these assets are as follows: | service life | residual valuebuilding | 30 | 10% of costfurniture and fixtures | 10 | 10% of costoffice equipment | 5 | $30,000required: calculate depreciation for 2018 and 2019.

On january 1, jackson, inc.'s work-process inventory account showed a balance of $ 66,500. during the year, materials requisitioned for use in production amounted to $ 70,500, of which $ 67,700 represented direct materials. factory wages for the period were $ 210,000 of which $ 187,000 were for direct labor. manufacturing overhead is allocated on the basis of 60% of direct labor cost. actual overhead was $ 116,050. jobs costing $ 353,060 were completed during the year. the december 31 balance in work-process inventory is

Grant, inc., acquired 30% of south co.’s voting stock for $200,000 on january 2, year 1, and did not elect the fair value option. the price equaled the carrying amount and the fair value of the interest purchased in south’s net assets. grant’s 30% interest in south gave grant the ability to exercise significant influence over south’s operating and financial policies. during year 1, south earned $80,000 and paid dividends of $50,000. south reported earnings of $100,000 for the 6 months ended june 30, year 2, and $200,000 for the year ended december 31, year 2. on july 1, year 2, grant sold half of its stock in south for $150,000 cash. south paid dividends of $60,000 on october 1, year 2. before income taxes, what amount should grant include in its year 1 income statement as a result of the investment?

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