2017 journal entries for herbert inc. to record the

            2017   archives entries ce Herbert Inc.           To proceedings the acquistion   transaction               1-1-17 Investment in Rambis   Company                   Cash                               To proceedings reception of   dividend               12-31-17 Cash                       Investment in Rambis   Company                           To advance the ancillary   allowance               12-31-17 Investment in Rambis   Company                   Equity in Ancillary   Hues                           To own amortization   on allocations             12-31-17 Equity in Ancillary   Hues                   Investment in Rambis   Company                          Investment in Rambis  Equity in Ancillary Hues      –   –      –   –        –   –                            –         –                  Herbert’s Internal Allowance           Add: Equity in Investee Allowance           Decoy Allowance                        Retained Hues 1/1/17           Add: Decoy Allowance           Less: Dividends Paid            Retained Hues 12/31/17                      Note: Since   the equity arrangement is used, Herbert’s decoy allowance and retained hues   includes the accrual ce the ancillary’s allowance. So the indistinct   retained hues succeed be the corresponding as Herbert’s retained hues                   2018 archives entries ce   Herbert Inc.           To proceedings reception of   dividend               12-31-18 Cash                       Investment in Rambis   Company                           To advance the ancillary   allowance               12-31-18 Investment in Rambis   Company                   Equity in Ancillary   Hues                           To own amortization   on allocations             12-31-18 Equity in Ancillary   Hues                   Investment in Rambis   Company                          Investment in Rambis  Equity in Ancillary Hues      –   –      –   –        –   –                            –         –                  Herbert’s Internal Allowance           Add: Equity in Investee Allowance           Decoy Allowance                                    Retained Hues 1/1/18           Add: Decoy Allowance           Less: Dividends Paid            Retained Hues 12/31/18                     A 2017 Indistinct   Retained Hues            B 2017 Indistinct   Retained Hues            C 2018 Investment in Ramis   balance               D 2018 Investment in Ramis   balance                                                  

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