20 Investments Thomas County Bonds 60,000 Interest Receivable* 500 Cash 60,500 * $60,000 6% 50/360
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1 Ex a. June 20 Investments Thomas County Bonds 60,000 Interest Receivable* 500 Cash 60,500 * $60,000 6% 50/360 b. Nov. 1 Cash* 1,800 Interest Receivable 500 Interest Revenue 1,300 * $60,000 6% 1/2 c. 1 Cash* 14,475 Loss on Sale of Investments 600 Interest Revenue 75 Investments Thomas County Bonds 15,000 * Bond sale ($15, ) $14,550 Accrued interest 75 Less brokerage commission (150) Total proceeds $14,475 d. 31 Interest Receivable 450 Interest Revenue
2 Ex a. Jan. 31 Investments Government Bonds 75,000 Interest Receivable* 375 Cash 75,375 * $75,000 6% 30/360 July 1 Cash* 2,250 Interest Receivable 375 Interest Revenue 1,875 * $75,000 6% 1/2 Aug. 29 Cash* 34,650 Loss on Sale of Investments 700 Interest Revenue 350 Investments Government Bonds 35,000 * Bond sale ($35,000 98%) $34,300 Accrued interest 350 Total proceeds from sale $34,650 b. 31 Interest Receivable 1,200 Interest Revenue 1,200 Accrued interest, $40,000 6% 1/2. Ex Interest earned (April 1 to September 1) 1 $1,500 Interest earned on sold bonds (September 1 to November 1) Interest earned on remaining bonds (September 1 to December 31) Total interest earned in $2,475 1 $80, % 5/12 2 $30, % 2/12 3 $50, % 4/
3 Ex Jan. 16 Investments McDowell Inc. Stock* 75,140 Cash 75,140 * (3,000 shares $25) + $ Cash* 1,380 Dividend Revenue 1,380 * 3,000 shares $0.46 May 25 Investments McDowell Inc. Stock* 35,160 Cash 35,160 * (1,000 shares $35) + $160 July 10 Cash* 127,800 Gain on Sale of Investments 45,628 Investments McDowell Inc. Stock** 82,172 * (3,200 shares $40) $200 ** 3,000 shares purchased $75, shares ($35,160 1,000 shares) 7,032 Total cost $82,172 Oct. 12 Cash* 408 Dividend Revenue 408 * 800 shares $
4 PROBLEMS Prob. 15 1A 1. 1 Investments Buncombe Co. Bonds 50,000 Interest Receivable 250 Cash 50, Investments French Broad Bonds 84,000 Interest Receivable 175 Cash 84,175 Aug. 1 Cash* 1,500 Interest Receivable 250 Interest Revenue 1,250 *$50,000 6% 1/2 31 Cash* 19,900 Loss on Sale of Investment 200 Interest Revenue 100 Investments Buncombe Co. Bonds 20,000 *($20, ) + $100 Sept. 1 Cash* 2,100 Interest Receivable 175 Interest Revenue 1,925 *$84,000 5% 1/2 31 Interest Receivable 750 Interest Revenue Interest Receivable 1,400 Interest Revenue 1,
5 Prob. 15 1A (Concluded) 2015 Feb. 1 Cash* 900 Interest Receivable 750 Interest Revenue 150 *$30,000 6% 1/2 1 Cash* 2,100 Interest Receivable 1,400 Interest Revenue 700 *$84,000 5% 1/2 2. If the bonds are classified as available-for-sale securities, then the portfolio of bonds would need to be adjusted to fair value. This would be accomplished by using a valuation allowance account and an unrealized gain (loss) account as part of stockholders equity. If the fair value were greater than the cost of the bond portfolio, the two accounts would be positive, and thus added to investments and stockholders equity, respectively. If the fair value were less than the cost of the bond portfolio, the two accounts would be negative, and thus subtracted from investments and stockholders equity, respectively
6 Prob. 15 3A 1. Feb. 1 Investments Acuity Inc.* 324,000 Cash 324,000 *12,000 shares $27 per share Sept. 18 Cash* 2,160 Dividend Revenue 2,160 *12,000 shares $0.18 per share 12 Cash* 2,880 Dividend Revenue 2,880 *12,000 shares $0.24 per share 28 Cash* 20,950 Loss on Sale of Investments 6,050 Investments Acuity Inc.** 27,000 *(1,000 shares $21.00) $50 **1,000 shares $27 per share 2015 Jan. 31 Valuation Allowance for Available-for- Sale Investments 66,000 Unrealized Gain (Loss) on Available-for- Sale Investments 66,000 11,000 shares ($33.00 $27.00). 23 Investment in Shouse Inc. Stock 376,000 Cash 376, Cash* 2,640 Dividend Revenue 2,640 *(12,000 shares 1,000 shares) $0.24 per share 15-27
7 Prob. 15 3A (Concluded) Sept. 16 Cash* 3,300 Dividend Revenue 3,300 *11,000 shares ($ $0.06) 31 Cash 30,100 Investment in Shouse Inc. Stock 30, Investment in Shouse Inc. Stock 53,200 Income of Shouse Inc. 53,200 To record 28% of Shouse Inc. income $190,000 (70,000 shares 250,000 shares). 31 Unrealized Gain (Loss) on Available-for- Sale Investments 33,000 Valuation Allowance for Available-for- Sale Investments* 33,000 *($30.00 $33.00) 11,000 shares 2. DAFFITAR INC. Balance Sheet (selected items) December 31, 2015 Current assets: Available-for-sale investments (at cost) 1 $297,000 Plus valuation allowance for available-forsale investments 33,000 Available-for-sale investments (at fair value) 2 $330,000 Investments: Investment in Shouse Inc. stock 3 $399,100 Stockholders equity: Retained earnings $465,000 Unrealized gain (loss) on available-for-sale investments 33, ,000 shares $27 per share 2 11,000 shares $30 per share 3 $376,000 + $53,200 $30,
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