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Prepare journal entries to record the following transactions and events of Kash

ID: 2373421 • Letter: P

Question

Prepare journal entries to record the following transactions and events of Kash Company.


2011


Jan. 2


Purchased 30,000 shares of Bushtex Co. common stock for $204,000 cash plus a broker's fee of $3,480 cash. Bushtex has 90,000 shares of common stock outstanding and its policies will be significantly influenced by Kash.


Sept. 1


Bushtex declared and paid a cash dividend of $3.10 per share.


Dec. 31


Bushtex announced that net income for the year is $624,900


2012


June 1


Bushtex declared and paid a cash dividend of $3.60 per share.


Dec. 31


Bushtex announced that net income for the year is $699,750.


Dec. 31


Kash sold 10,000 shares of Bushtex for $162,500 cash.


Explanation / Answer

Hi,


Please find the answer as follows:


2011:


Jan 2


Long Term Investment - Bushtex Co Dr. 207480

Cash Cr. 207480


Sep 1


Cash Dr. (30000*3.10) 93000

Long Term Investment - Bushtex Co Cr. 93000


Dec 31


Long Term Investment - Bushtex Co Dr. (624900*30000/90000) 208300

Earnings from Long Term Investments Cr. 208300



2012:


Jun 1


Cash Dr. (30000*3.60) 108000

Long Term Investment - Bushtex Co Cr. 108000


Dec 31


Long Term Investment - Bushtex Co Dr. (699750*30000/90000) 233250

Earnings from Long Term Investments Cr. 233250


Dec 31


Cash Dr. 162500

Long Term Investment - Bushtex Co Cr. (207480*10000/90000) 69160

Gain on Investments Cr. 93340



Thanks.