answer for #12and13

and explain what is different bewteen with recycling and without recycling

accounts for th amesh Col places. rp invests in a SI,000, 6% bond to be held for short-term trading purposes, and method. The bonds fair value when acquired was S70 but an using the $10 was paid (and debited to I ary 1. Ramesh date of Februa pares financial statements applies IFRS when Ramesh each December 31. The fair value of the bond December 31 $963, and on February 1 31 adjustments needed, th s Prep journal entries to the of the Corp. e receipt of pare on February 1, and the sale of the bond on February 1. Ramesh does not use reversing entries nterest do BE9-11 Alaska Corporation purchased 300 common shares of Burke for S23,400 and accounted for them usin ir value through other Inc hare. At year end, comprehensive income model. Durin urchase of the Burke shares had a fair Prepare journa entne record (a) the investment, valu (b the dividends received, and (e) the air value adjustment. (LO 4) Early 2014 fiscal year (December 31 year end Hayes Com pany purchased 10,000 shares of Kenyon Corporation common shares for S26.18 per share, S1,800 commissions. These securities were accounted for at FV-OCI (with and transaction costs are capitalized. In September, Kenyon declared and aid a dividend of S1.02 per share, and on December 31, 2014, the fair value of these shares was April 2015, Hayes sold all the Kenyon shares a price of S28.10 each, incurrin in commissions on the adjustment at December 31, 2014, and (d) all entries associated with the disposal of the investment on April 13, 2015 (Hint: In part [d], first bring the investment to its April 13 fair value net of the brokerage commission. (LO 4) BE9-13 Using the information presented in BE9-12, assume instead that Hayes follows a policy of accounting for its investment in Kenyon shares at FV-OCI without recycling. Prepare all entries associated with the dispos ment on April 13, 2015. (Hint: First bring the investment to its April 13 fair value net of the brokerage commission. LO 4) BE9-14 following information relates to Corte Corp. for income of S672,6833 unrealized loss of 0,830 related to investments accounted for at fair value through other comprehensive income year accumulated other comprehensive income of $37,27 January 1, 2014. a comprehensive income for 2014, (b) comprehensive income for 2014, and (c) accumulated other comprehensive income at December 31, 2014 (LO 2, 3, BE9-15 A review f the financial statements of private and publicly accountable enterprises may result in finding o non-strategic investments: 9) wing measurement approaches used for their (without recycling. Indicate G) Fv (with recycling), and F-OCI the (or methods are permitted for enterprises applying (a) ASPE, IAS 39, and (c) IFRS 9 anproaches to accounting for the impairment of financial asset invest