On january 1, big company acquires all of the common stock of little company by issuing 400,000 shares of $1 par value stock with a market value of $12 per share. little reports earnings of $864,000 and pays dividends of $240,000 in the year of acquisition. the amortization of allocations related to the investment was $48,000. big's net income, not including the investment, was $6,360,000, and it paid dividends of $400,000.on the consolidated financial statements, what amount is reported for equity in little company's earnings? $1,056,000$864,000$816,000$240,

$816,000

Explanation:

Little company's income was for 864,000

We also have, amortization related to Little company for 48,000

we will decrease the income from Little company by this amount

giving a net result of 816,000

The dividends do not impact net income.

The Big Company transactions do not impact on the Little company net income unless we are provided otherwise.

We are not given any information of rtansactions intra-entity so we can conclude thats the consolidades earning for Little  Company.

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

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