hard · Financial Accounting

Vanguard Corp. acquired a 30% interest in Sentinel Inc. on January 1, Year 1, for $900,000. At that date, Sentinel's book value was $2,400,000. The excess of cost over book value is entirely attributed to a patent with a remaining useful life of 10 years. During Year 1, Sentinel reported net income of $400,000 and declared dividends of $100,000.

Under the equity method, what is the carrying value of Vanguard's investment in Sentinel at December 31, Year 1?

  1. $990,000
  2. $1,002,000
  3. $954,000
  4. $972,000

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