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Haskins acquires 100% of Sells on January 1,2011 . Haskins uses the equity method. It is now
December 31, 2014. The following are the stockholders equity accounts of Sells on various
dates. b. Assume total Stockholders Equity of Haskins at December 31,2015 is $6 , 000 , 000 .
How much is consolidated Stockholders equity. c. How would this answer differ if Haskins were
using the partial equity method and if there was $10 , 000 of excess amortization.

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