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

ID: 2350399 • 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. **I know there are 2 accounts to be debited, but I only know one of those accounts is Available-for-Sale Securities. I think the account to be credited is Investments).


Explanation / Answer

Debt Investments (Available-for-Sale) ...............................162,000

*Equity Investments (Available-for-Sale) ................................37,400

Interest Revenue ($50,000 X .12 X 4/12)............................... 2,000

Investments .............................................................................. 201,400