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During the first year of operations, Makala Company purchased two available-for-

ID: 2417511 • Letter: D

Question

During the first year of operations, Makala Company purchased two available-for-sale investments as follows:

Security

Shares Purchased

Cost

Assume that as of December 31, the Oceanna Company stock had a market value of $49 per share and Rockledge, Inc. stock had a market value of $20 per share. Makala had 10,000 shares of no par stock outstanding that was issued for $150,000. For the year ending December 31, Makala had a net income of $105,000. No dividends were paid.

* Refer to the information given and the Chart of Accounts and list of Amount Descriptions provided for the exact wording of the answer choices for text entries. For those boxes in which you must enter subtracted or negative numbers use a minus sign. “Plus” or “Less” will automatically appear if it is required.

Security

Shares Purchased

Cost

Oceanna Company 700 $29,000 Rockledge, Inc. 1,900 41,000

Explanation / Answer

Makala Company Balance sheet as on Dec 31. Current Asset Section Details Amt $ Available for sale security-Oceanna Co       34,300.00 Available for sale security-Rockledge Inc.       38,000.00 Total Available for sale security       72,300.00 Stockholders Equity section(partial) Details Amt $ No par common shares , 10000 nos     150,000.00 Retained Earning     105,000.00 Other Comprehensive Income Unrealized Gain from Available for sale security         5,300.00 Unrealized loss from Available for sale security       (3,000.00) Accumulated Other Comprehensive Income         2,300.00 Total Stockholder's Equity     257,300.00

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