Based on the Information Given

Short Answer

based on the information given.
The following (a) seven account balances and (b) statements of retained earnings were obtained from the separate company statements of Parr Inc. and its 80%-owned created sub-sidiary, Subb Inc. (Parr's only subsidiary), at the end of 2006:
When Subb was created (in 2004, 20% of the common shares it issued were sold to private investors.
Requirement 2:
For items 12-15, calculate the amount that would appear in the 2006 consolidated statements
-_____(item 14)