Mock exam, morning session, question 46

Hi guys, Does someone agree with the answer? I don’t understand why the total shareholder’s equity after the acquisition is not just the equity before the acquisition and the minority interest. Why do they add 67,200 to the capital stock ? Also the units don’t seem to match when they add 67,200 + 280,000 as the first number is in thousands and the second on is in millions.

i disagree with the answer b/c ‘minority interest’ is not supposed to be reported as part of the equity on the consolidated statement. it should go in ‘mezzanine’ section. anyone else tried this question ??

the 67,200 stock issued i think is fine. @manoogim—minority interest does go in equity under consolidation…not sure what mezzanine means here