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Using the given information available prior to deconsolidation, calculate gain or loss on the entity's deconsolidation of a subsidiary. For each item, enter the appropriate amounts in the associated cells. Round all amounts to the nearest whole number. Enter all gains as positive whole numbers, and enter all losses as negative whole numbers. If the amount is zero or no amount is required, enter a zero (0).

A B C D
1
Scenario
Carrying Amount
Fair Value
Gain (Loss)
2 Consideration received
$20,000
$25,000
3 Noncontrolling interest (NCI)
$5,000
$5,000
4 Retained investment
$12,000
$10,000
5 Assets of subsidiary
$4,000
$3,500
6 Liabilities of subsidiary
$1,500
$1,500
7
8 Noncontrolling interest (NCI)
$2,000
$2,250
9 Assets of subsidiary
$4,000
$4,000
10 Liabilities of subsidiary
$8,500
$7,750
11 Consideration received
$6,000
$5,500
12
13 Noncontrolling interest (NCI)
$5,000
$5,250
14 Consideration received
$20,000
$20,000
15 Retained investment
$6,000
$7,000
16 Assets of subsidiary
$12,500
$9,500
17
18 Assets of subsidiary
$40,000
$35,000
19 Liabilities of subsidiary
$15,250
$15,250
20 Consideration received
$54,000
$55,000
21 Retained investment
$7,000
$10,000
22 Goodwill of subsidiary
$8,000
$9,250