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7. EX.15-20.ALGO (Algorithmic) Fair Value Journal Entries, Available-for-Sale In

ID: 2520052 • Letter: 7

Question

7. EX.15-20.ALGO (Algorithmic) Fair Value Journal Entries, Available-for-Sale Investments The investments of Steelers Inc. include a single investment: 9,700 shares of Bengals Inc. common stock rchased on September 12, Year 1, for $10 per share including brokerage com purc classifled as available-for-sale securities. As of the December 31, Year 1, balance sheet date, the share price declined to $7 per share. a. Journalize the entries to acquire the investment on September 12 and record the adjustment to fair value on December 31, Year 1. Year 1 Sept. 12 Page 7 of 7 Year 1 Dec. 31 b. How is the unrealized gain or loss for available-for-sale investments disclosed on the financial statements? is reported in the of the

Explanation / Answer

Year 1, Sept 12

Investment inBengals Inc- Available for Sale 97000

To Bank Account 97000

Year 1, December 31

Loss on Available for Sale Investment in Bengals Inc 29100

To Investment in bengala Inc- Available for Sale 29100

(Loss to be recorded in Other Comprehencive Income)   

(b)Unrealised gain(Loss) on available for sale investments is recorded in the OTHER COMPREHENSIVE INCOME of the stockholder's equity