The next three journal entries say

| March 31, 2017

The next three journal entries say:
2: record the amortization of excess value reclassification entry
3: Record the excess value (differential) reclassification entry.
4: Record optional accumulated depreciation elimination entry.

This week you finish working on your course project. Up to this point you have used the Equity method
to book the acquisition and consolidation of Roller Company. For this part of your project complete a
one to two (1-2) page written report to discuss the differences in the preparatory entries, and
calculations if the Roller acquisition had been booked using the Push-down method. Additionally, please
be sure to address the appropriateness of using this method. Use APA to format your report. Submit
your report in a Microsoft Word document.

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