Mock exam, morning session, question 46 first, understand, thousands, question

Windjammer

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.

stalkey

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