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Consider the following facts: - Company Z has the following two securities in it

ID: 2501385 • Letter: C

Question

Consider the following facts: - Company Z has the following two securities in its trading portfolio at the end of the year: 1. Common Stock A: Cost = $10,000 Market Value = $12,000 2. Common Stock B: Cost = $9,000 Market Value = $5,000 - Company Z sells Stock B for $10,000. When Company Z records the sale of Stock B, the journal entry will include:

A debit to Accounts Receivable for $10,000

A credit to Sales Revenue for $10,000

None of these answers are correct

A credit to Stock Investments of $9,000

A debit to Stock Investments for $9,000

Explanation / Answer

Trading securities are always stated at market price or market value

Journal entry for recording sale of trading securities at gain is as follows:

So, as we can find, none of the answers is correct. So, option C is the correct option.

Date Particulars LF Amount $ Amount $ xxxx Cash (By Sale Value) A/c Dr 10,000 To Realized gain on sale of trading securities 5,000 To Trading Securities (shown at market value) 5,000 (Being trade securities sold at gain)
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