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MD-1 Recording Equity Method Securities Transactions On January 2, Ubuy.com paid

ID: 2535871 • Letter: M

Question

MD-1 Recording Equity Method Securities Transactions

On January 2, Ubuy.com paid $250,000 to acquire 20 percent (25,000 shares) of the common stock of E-Net Corporation. The accounting period for both companies ends December 31.

Prepare the journal entries for the purchase on January 2 and for each of the above transactions that occurred during the year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

On January 2, Ubuy.com paid $250,000 to acquire 20 percent (25,000 shares) of the common stock of E-Net Corporation. The accounting period for both companies ends December 31.

Explanation / Answer

Date Account Description Debit Credit 2-Jan Investment In Ubuy    250,000.00 Cash    250,000.00 (Being (25,000 shares) of the common stock of E-Net Corporation Purchased) 2-Jul Cash      75,000.00 Investment In Ubuy      75,000.00 (Being cash dividend of $3 per share received) 31-Dec Investment In Ubuy      70,000.00 To Revenue from Investment      70,000.00 (Being Income from Investment recognised)