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Patterson Corp. carries an account in its general ledger called Investments, whi

ID: 2350281 • Letter: P

Question

Patterson Corp. carries an account in its general ledger called Investments, which contained debits for investment purchases, and no credits, with the following descriptions.

*Feb. 1, 2010 Shazz Company common stock, $100 par, 200 shares- $37,400

*April 1, 2010- U.S. government bonds, 11%, due April 1, 2020, interest payable April 1 and October 1, 110 bonds of $1,000 par each- $110,000

*July 1, 2010- McDaniel Company 12% bonds, par $50,000, dated March 1, 2010 purchased at 104 plus accrued interest, interest payable annually on March 1, due March 1, 2030- $54,000

INSTRUCTIONS:

1. Prepare entries necessary to classify the amounts into proper accounts, assuming that all the securities are classified as available-for-sale.

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2. Prepare the entry to record the accrued interest and the amortization of premium on December 31, 2010, using the straight-line method.

ACCT. DB CR
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3. The fair values of the securities on December 31, 2010, were:

Shazz Company common stock- $31,800
U.S. government bonds- $124,700
McDaniel Company bonds- $58,600

What entry or entries, if any, would you recommend be made?

ACCT. DB CR
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4. The U.S. government bonds were sold on July 1,2011, for $119,200 plus accrued interest. Give the proper entry.

ACCT. DB CR
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Explanation / Answer

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