d
Price
14-2:   b
d
        Price paid (8,000 shares x P30)           P240,000
        Contingent consideration                     5,000
        Acquisition cost                          P245,000
14-2:   b
        Purchase price                            P250,000
        Less: Fair value of net assets acquired    180,000
        Goodwill                                  P70,000
        Purchase price                            P250,000
        Less: Fair value of net assets acquired    180,000
        Goodwill                                  P70,000
14-3:   c
d
        Price paid (8,000 shares x P30)           P240,000
        Contingent consideration                     5,000
        Acquisition cost                          P245,000
14-2:   b
        Purchase price                            P250,000
        Less: Fair value of net assets acquired    180,000
        Goodwill                                  P70,000
        Purchase price (100,000 shares x P36)
        Price paid (8,000 shares x P30)           P240,000
        Contingent consideration                     5,000
        Acquisition cost                          P245,000
P3,600,000
       Contingent consideration                      120,000
       Total costs                                P3,720,000
d14-3: c
P3,600,000
       Contingent consideration                      120,000
       Total costs                                P3,720,000
d14-3: c
        Purchase price (100,000 shares x P36)     P3,600,000
        Contingent consideration                     120,000
                                                               1
        Total costs                               P3,720,000
        Purchase price (100,000 shares x P36)     P3,600,000
        Contingent consideration                     120,000
        Total costs                               P3,720,000
        Price paid (8,000 shares x P30)           P240,000
        Contingent consideration                     5,000
        Acquisition cost                          P245,000
        Price paid (8,000 shares x P30)           P240,000
        Contingent consideration                     5,000
        Acquisition cost                          P245,000
        Price paid (8,000 shares x P30)           P240,000
        Contingent consideration                     5,000
        Acquisition cost                          P245,000
14-3:   c
        Purchase price (100,000 shares x P36)     P3,600,000
        Contingent consideration                     120,000
        Total costs                               P3,720,000
d
        Price
14-2:   b
d
        Price paid (8,000 shares x P30)           P240,000
        Contingent consideration                     5,000
        Acquisition cost                          P245,000
14-2:   b
        Purchase price                            P250,000
        Less: Fair value of net assets acquired    180,000
        Goodwill                                  P70,000
        Purchase price                            P250,000
        Less: Fair value of net assets acquired    180,000
        Goodwill                                  P70,000
14-3:   c
                                                               2
d
        Price paid (8,000 shares x P30)           P240,000
        Contingent consideration                     5,000
        Acquisition cost                          P245,000
14-2:   b
        Purchase price                            P250,000
        Less: Fair value of net assets acquired    180,000
        Goodwill                                  P70,000
        Purchase price (100,000 shares x P36)