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Exercise 17-7 On December 21, 2013, Bucky Katt Company provided you with the fol

ID: 2475505 • Letter: E

Question

Exercise 17-7

On December 21, 2013, Bucky Katt Company provided you with the following information regarding its trading securities.

December 31, 2013

Investments (Trading)

Cost

Fair Value

Unrealized Gain (Loss)


During 2014, Colorado Company stock was sold for $13,580. The fair value of the stock on December 31, 2014, was Clemson Corp. stock—$20,280; Buffaloes Co. stock—$21,250.


(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No.

Account Titles and Explanation

Debit

Credit

(a)

(b)

(c)

December 31, 2013

Investments (Trading)

Cost

Fair Value

Unrealized Gain (Loss)

Clemson Corp. stock $20,890 $19,890 $(1,000 ) Colorado Co. stock 13,970 12,970 (1,000 ) Buffaloes Co. stock 20,890 21,440 550 Total of portfolio $55,750 $54,300 (1,450 ) Previous fair value adjustment balance 0 Fair value adjustment—Cr. $(1,450 )

Explanation / Answer

(a)

Adjusting journal entry needed on December 31, 2013:

Journal Entries:

Date

Accounts/ Explanations

Debit

Credit

Dec. 31, 2013

Investment in Buffaloes Co. stock

$                         550

Unrealized Gain (Loss) on investment

$                     1,450

Investment in Clemson Corp. stock

$                     1,000

Investment in Colorado Co. stock

$                     1,000

(Being investments valued at fair value)

(b)

Journal entry to record the sale of the Colorado Company stock during 2014:

Journal Entries:

Date

Accounts/ Explanations

Debit

Credit

2014

Cash

$                   13,580

Gain on sale of investment

$                         610

Investment in Colorado Co. stock

$                   12,970

(Being investment sold)

(c)

Adjusting journal entry needed on December 31, 2014:

Journal Entries:

Date

Accounts/ Explanations

Debit

Credit

Dec. 31, 2013

Investment in Clemson Corp. stock (20280 - 19890)

$                         390

Investment in Buffaloes Co. stock (21440- 21250)

$                         190

Unrealized Gain (Loss) on investment (390-190)

$                         200

(Being investments valued at fair value)

(a)

Adjusting journal entry needed on December 31, 2013:

Journal Entries:

Date

Accounts/ Explanations

Debit

Credit

Dec. 31, 2013

Investment in Buffaloes Co. stock

$                         550

Unrealized Gain (Loss) on investment

$                     1,450

Investment in Clemson Corp. stock

$                     1,000

Investment in Colorado Co. stock

$                     1,000

(Being investments valued at fair value)

(b)

Journal entry to record the sale of the Colorado Company stock during 2014:

Journal Entries:

Date

Accounts/ Explanations

Debit

Credit

2014

Cash

$                   13,580

Gain on sale of investment

$                         610

Investment in Colorado Co. stock

$                   12,970

(Being investment sold)

(c)

Adjusting journal entry needed on December 31, 2014:

Journal Entries:

Date

Accounts/ Explanations

Debit

Credit

Dec. 31, 2013

Investment in Clemson Corp. stock (20280 - 19890)

$                         390

Investment in Buffaloes Co. stock (21440- 21250)

$                         190

Unrealized Gain (Loss) on investment (390-190)

$                         200

(Being investments valued at fair value)

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