は普通株式はトラックの時価評価3000で計上すべきなのか、ただ、普通株式の簿価は1株当たり60とあり、1500(25x60$)で計上すべきなのか、7/1時点の仕分けもご教示頂けますと幸甚です。 ＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝ On July 1, 20x1, in an exchange with commercial substance, Balt Co. exchanged a truck for 25 shares of Ace Corp. ’s common stock. On that date, the truck ’s carrying amount was $2,500, and its fair value was $3,000. Also, the book value of Ace’s stock was $60 per share. On December 31, 20x1, Ace had 250 shares of common stock outstanding and its book value per share was $50. What amount should Balt report in its December 31, 20x1 balance sheet as investment in Ace? A. $3,000 B. $2,500 C. $1,500 D. $1,250
