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Prepare journal entries to record these short-term investment activities for the

ID: 2427900 • Letter: P

Question

Prepare journal entries to record these short-term investment activities for the years shown. (Ignore any year-end adjusting entries.) (Do not round your intermediate calculations.)

[The following information applies to the questions displayed below.,] Carlsville Company, which began operations in 2013, invests its idle cash in trading securities. The following transactions are from its short-term investments in its trading securities. 2013 Jan. 20 Feb. 9 Oct. 12 Purchased 1,000 shares of Ford Motor Co. at $26 per share plus a $125 commission. Purchased 2,300 shares of Lucent at $32 per share plus a $195 commission. Purchased 780 shares of Z-Seven at $8.10 per share plus a $95 commission. 2014 Apr. 15 July 5 July 22 Aug. 19 Sold 1,000 shares of Ford Motor Co. at $29 per share less a $295 commission. Sold 780 shares of Z-Seven at $10.50 per share less a $95 commission. Purchased 1,600 shares of Hunt Corp. at $40 per share plus a $225 commission. Purchased 1,600 shares of Donna Karan at $49.80 per share plus a $100 commission. 2015 Feb. 27 Mar. 3 June 21 June 30 Nov. 1 Purchased 3,900 shares of HCA at $37 per share plus a $410 commission. Sold 1,600 shares of Hunt at $35 per share less a $125 commission Sold 2,300 shares of Lucent at $29.75 per share less a $37 commission. Purchased 1,500 shares of Black & Decker at $47.50 per share plus a $595 commission Sold 1,600 shares of Donna Karan at $49.80 per share less a $119 commission.

Explanation / Answer

JOURNAL ENTRIES

__________________________________________________________________________________________

DATE                         DESCRIPTION                    POST REF. NO             DEBIT ($)             CREDIT($)_______

2013

                                           Cash a/c                                                                                              73,795

October 12             Stock investment a/c                                                        6,413                

                                           Cash a/c                                                                                                6,413

2014

April 15                               Cash a/c                                                                          28,705

                                                Stock Investment a/c                                                                    26,125

                                                 Gain on sale of investments a/c                                                      2,980                       

July 5                                   Cash a/c                                                                           8,095

                                                   Stock Investment    a/c                                                                  6413

                                                   Gain on sale of Investment a/c                                                      1682

July 22                                 Stock Investment a/c                                                      64,225

                                                  Cash                                                                                              64,225

Aug 19                                  Stock Investment a/c                                                    79,780

                                                    Cash a/c                                                                                      79,780

2015

Feb 27                                  Stock Investment a/c                                                  144,710             

                                                       Cash a/c                                                                               144,710

Mar 3                                   Cash a/c                                                                      55,875

                                             Loss on sale of Investments a/c                                    8350   

                                                  Stock investment a/c                                                                   64,225

June 21                                 Cash a/c                                                                    68,388

                                              Loss on sale of Investment a/c                                   5,407

                                                       Stock investment a/c                                                              73,795

June30                                 Stock Investment a/c                                                   71,845

                                                   Cash a/c                                                                                      71,845

Nov. 1                                  Cash ac                                                                        79,561

                                              Loss on sale of investment a/c                                        219  

                                                   Stock investment    a/c                                                               79,780