• Accounts payable

• Accounts receivable

• Accumulated depreciationBuilding

• Accumulated depreciationEquipment

• Amortization expense

• Bonds payable

• Brokerage fee expense

• Building

• Cash

• Common stock, $10 par value

• Cost of goods sold

• Debt investments - Available-for-sale

• Debt investments - Held-to-maturity

• Debt investments - Trading

• Depreciation expenseBuilding

• Depreciation expenseEquipment

• Discount on bonds payable

• Dividend revenue

• Earnings from equity method investments

• Equipment

• Equity method investments

• Fair value adjustment - Available-for-sale

• Fair value adjustment - Stock

• Fair value adjustment - Trading

• Gain on retirement of bonds payable

• Gain on sale of debt investments

• Gain on sale of stock investments

• Income summary

• Interest expense

• Interest payable

• Interest receivable

• Interest revenue

• Inventory

• Land

• Loss on retirement of bonds payable

• Loss on sale of debt investments

• Loss on sale of stock investments

• Notes payable

• Paid-in capital in excess of par value, common stock

• Paid-in capital in excess of par value, preferred stock

• Paid-in capital, treasury stock

• Preferred stock, $100 par value

• Premium on bonds payable

• Rental expense

• Rental revenue

• Retained earnings

• Salaries expense

• Sales

• Sales discounts

• Sales returns and allowances

• Stock investments

• Supplies

• Supplies expense

• Treasury stock

• Unrealized gain - Equity

• Unrealized gain - Income

• Unrealized loss - Equity

• Unrealized loss - Income

QS 15-3 (Algo) Accounting for debt investments classified as trading LO P1 Prepare Hertog Company's journal entries to record the following transactions for the current year. May 7 Purchases Kraft bonds as a short-term investeent in trading securities at a cost of 510,790. June 6 Sells its entire investment in Kraft bonds for $11,460 cash. Journal entry worksheet Purchases Kraft bonds as a short-term investment in trading securities at a cost of $10,790. Noter Enter debits before credits. QS 15-3 (Algo) Accounting for debt investments classified as trading Prepare Hertog Company's journal entries to record the following transactions for the curre May 7 Purchases Kraft bonds as a short-term investment in trading securities at a cost C June 6 Sells its entire investment in Kraft bonds for $11,400 cash. Journal entry worksheet Sells its entire investment in Kraft bonds for $11,400cash. Note: Enter debits before credits