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3 At December 31, 2018, HullMeyers Corp. had the following investments that were purchased during 2018, its first year of operations: Cost Fair Value 6

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3 At December 31, 2018, HullMeyers Corp. had the following investments that were purchased during 2018, its first year of operations: Cost Fair Value 6 Trading Securities: oints Security A $ 990, 000 $1, 002, 000 p Security B 195, 000 190, 600 Skipped Totals $1, 185, 000 $1, 192, 600 Securities Available-for-Sale: Security C $ 790, 000 $ 861, 000 Security D 990, 000 1,008,600 93\"\" Totals $1, 780, 000 $1, 869, 600 Print Securities to Be Held-to-Maturity: Security E $ 580, 000 $ 591,800 References Security F 705, 000 699, 200 Totals $1, 285, 000 $1, 291, 000 No investments were sold during 2018. All securities except Security D and Security F are considered short-term investments. None of the fair value changes is considered permanent. Required: Compute the below table to calculate the following. (Amounts to be deducted should be indicated with a minus sign.) eBook Print References Security E $ 580, 000 $ 591, 800 Security F 705,000 699, 200 Totals $1, 285, 000 $1, 291, 000 No investments were sold during 2018. All securities except Security D and Security F are considered shortterm investments. None of the fair value changes is considered permanent. Required: Compute the below table to calculate the following. (Amounts to be deducted should be Indicated with a minus sign.) Trading Securities Security A Security B points skipped eBook Hint Print References RantzowLear Company buys and sells debt securities expecting to earn profits on shortterm differences in price. The company's fiscal year ends on December 31. The following selected transactions relating to Rantzow-Lear's trading account occurred during December 2018 and the first week of 2019. 2018 Dec. 17 Purchased 175 Grocers' Supply Corporation bonds for $612, 500. 28 Received interest of $5, 000 from the Grocers' Supply Corporation bonds. 31 Recorded any necessary adjusting entry relating to the Grocers' Supply Corporation bonds The market price of the bonds were $4, 000 per bond. 2019 Jan. 5 Sold the Grocers' Supply Corporation bonds for $665, 000i Required: 1. Prepare the appropriate journal entry or entries for each transaction. (If no entry is required for a transaction/event, select "No journal entry required" In the flrst account fleld.) View transaction list Journal entry worksheet Purchased 175 Grocers' Supply Corporation bonds at par of $612,500. points skipped eBook Hint Prim Refere nces RantzowLear Company buys and sells debt securities expecting to earn profits on short-term differences in price. The company's scal year ends on December 31. The following selected transactions relating to RantzowLear's trading account occurred during December 2018 and the rst week of 2019. 2018 Dec. 17 Purchased 175 Grocers' Supply Corporation bonds for $612, 500' 28 Received interest of $5,000 from the Grocers' Supply Corporation bonds. 31 Recorded any necessary adjusting entry relating to the Grocers' Supply Corporation bonds. The market price of the bonds were $4, 000 per bond. 2019 Jan. 5 Sold the Grocers' Supply Corporation bonds for $665, 000. Required: 1. Prepare the appropriatejournal entry or entries for each transaction. (If no entry is required for a transaction/event, select "No journal entry required" In the rst account fleld.) View transaction list Journal entry worksheet Received cash interest of $5,000 from the Grocers' Supply Corporation bonds. Note: Enter debits before credits. points Skipped eBook Hint Print Refere nces Rantzow-Lear Company buys and sells debt securities expecting to earn profits on short-term differences in price. The company's fiscal year ends on December 31. The following selected transactions relating to RantzowLear's trading account occurred during December 2018 and the first week of 2019. 2018 Dec. 17 Purchased 175 Grocers' Supply Corporation bonds for $612, 500. 28 Received interest of $5,000 from the Grocers' Supply Corporation bonds. 31 Recorded any necessary adjusting entry relating to the Grocers' Supply Corporation bonds. The market price of the bonds were $4, 000 per bond. 2019 Jan. 5 Sold the Grocers' Supply Corporation bonds for $665, 000. Required: 1. Prepare the appropriate journal entry or entries for each transaction. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Recorded any necessary adjusting entry relating to the Grocers' Supply Corporation bonds. The market price of the bonds were $4,000 per bond. Note: Enter debits before credits. points Skipped eBook Hint Print References Rantzow-Lear Company buys and sells debt securities expecting to earn profits on short-term differences in price. The company's fiscal year ends on December 31. The following selected transactions relating to Rantzow-Lear's trading account occurred during December 2018 and the first week of 2019. 2018 Dec. 17 Purchased 175 Grocers' Supply Corporation bonds for $612,500. 28 Received interest of $5,000 from the Grocers' Supply Corporation bonds. 31 Recorded any necessary adjusting entry relating to the Grocers' Supply Corporation bonds. The market price of the bonds were $4, 000 per bond. 2019 Jan. 5 Sold the Grocers' Supply Corporation bonds for $665,000. Required: 1. Prepare the appropriate journal entry or entries for each transaction (If no entry is required for a transaction/event, select "No journal entry required" in the flrst account fleld.) View transaction list Journal entry worksheet Record the entry to adjust the fair value. points Sklpped eBook Hint Print References Rantzow-Lear Company buys and sells debt securities expecting to earn profits on short-term differences in price. The company's fiscal year ends on December 31' The following selected transactions relating to Rantzow-Lear's trading account occurred during December 2018 and the first week of 2019. 2018 Dec. 17 Purchased 175 Grocers' Supply Corporation bonds for $612, 500. 28 Received interest of $5, 000 from the Grocers' Supply Corporation bonds. 31 Recorded any necessary adjusting entry relating to the Grocers' Supply Corporation bonds. The market price of the bonds were $4, 000 per band 2019 Jan. 5 Sold the Grocers' Supply Corporation bonds for $665,000. Requlred: 1. Prepare the appropriatejournal entry or entries for each transaction. (If no entry ls required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Sold the Grocers' Supply Corporation bonds for $665,000. points skipped eBook Hint Print References Record entry Clear entry View general journal 2. Indicate any amounts that Rantzowiear Company would report in its 2018 balance sheet and income statement as a result ofthis investment Balance Sheet (short-term investment): _ Income Statement: _

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