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Acct 13 - E132(a(b E134 E1310(a(b Data Dr Jan01...

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E13-2 (a) Data Accounting and explaning Dr Jan-01 Debt investment 50,900 Cash Jul-01 Cash 2,000 interest Revenue Jul-01 Cash 33,500 Debt investment Gain on sale of debt investments (b) Dec-31 Interest Receivable Interest Revenue E13-4 Data Accounting and explaning Dr Feb-01 Stock investments 6,200 Cash Jul-01 Cash 600 Dividend Revenue Sep-01 Cash 4,300 Stock investments Gain on sale of debt investments Dec-01 Cash 300 Dividend Revenue (b) Dividend revenue and the gain on sale of stock investment are rep under other revenue and gains in the income statement. E13-10 (a) Dec-31 Unrealized loss- income 4,000 Market Adjustment - Trading (b) Balance Sheet Current assets Short term investments , at fair securities O Income Statement Other expenses and losses Unrealized loss on trading securities P13-1A (a) 2008 Data Accounting and explaning Dr Jan-01 Debt investments 2,000,000 Cash Jul-01 Cash 80,000 Interest Revenue Dec-31 Interest Receivvable 80,000
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Interest Revenue 2011 Data Accounting and explaning
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