Chart of Accounts REVENUE 410 Sales 811 Interest Revenue 612 Dividend Revenue 831 Gain on Sale of Investments 841 Unrealized Gain on Trading investments ASSETS 110 Cash 111 Peny Cash 120 Accounts Receivable 121 Allowance for Doubtful Accounts 131 Notas Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Office Supplies 148 Store Supplies 151 Prepaid Insurance 161 Investments-Caldwell Inc. Stock 162 Trading Investments-Holland inc 163 Trading Investments-Fuller Inc. 105 Valuation Allowance for Trading investments 168 Valuation Allowance for Available-for-Sale investments 181 Land 101 Store Equipment 192 Accumulated Depreciation Store Equipment 193 Office Equipment 194 Accumulated Depreciation Office Equipment EXPENSES 511 Cost of Merchandise Sold 512 Bad Dest Expense 515 Credit Card Expense 510 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Repairs Expense 534 Seling Expenses $35 Rent Expense 538 Insurance Expense 537 Ofice Supplies Expense 538 Store Supplies Expense 581 Depreciation Expense-Store Equipment 602 Depreciation Expense-Office Equipment 590 Miscellaneous Expense 710 Interest Expense 731 Loss on Sale of Investments 741 Unrealized Los on Trading Investments LIABILITIES 210 Accounts Payable 221 Notes Payable 231 Interest Payable 241 Salaries Payable 251 Sales Tax Payable EQUITY 311 Common Stock 312 Paid-in Capital in Excess of Par-Common Stock 321 Preferred Stock 322 Paid-In Capital in Excess of Par-Preferred Stock 331 Treasury Stock 332 Paid-in Capital from Sale of Treasury Stock 340 Retained Earnings 350 Unrealized Gain (Loss) on Available-for-Sale investments 351 Cash Dividends 352 Stock Dividends Instructions Rica Cesaron susce company has been operations on January 1, 2012. The following in rete investeres egited by Rics ce which has a focal year ending on December 31 Record the ratione on page 10 2012 Feb May wy + Purchased 7.500 shes of Caldwelline common stock 350 per shpis a brokerage commission 575 Caldwell as 100 000 as of common took outstanding 1 Purchased secutes of Holland in as a trading investment for $120.000 1 Sold 4500 shares of Caldweline for 540 per share less a 3110 brokerage commisson 31 Received an annual Givider 50.50 per share on 3000 shares of Caline stock 15 fold the rainings of Caline for 581 per share is a 500 brokerage commission 31 The trading secures of Hollandine have stare on December at of $120.000 Nov Record the one on page 11 2013 Apr Oet Dec 1 Purchased series of Fulerine sading investere for 120.000 14 Sold securities of Fullerne that cout 525.000 for $30.000 31 The tar vares of Holandine and Fullerine suntes e as follow Issuing Company Cost Fair Valve Holandine $120.000 $132.000 Fun 100.000 115.000 Required Journele there to record the preceding transactions using any December 31squitingen Refer to the chart of accounts for the eract worting or the account NOWOwnete do not wines for oumaterations Beyine on ajoumal page used for det er credit entre CNOWjumaa will automatically indent a creat entry when a credit amount a entered Round your intermediate calculations to two decimal places and round your final amewers to the nearest dollar 2. Prepare the Tradinguement section of the December 31, 2010. belance sheet for Rosco Bere complete the team heading Refer to the Chart of Account and the far of Labels and Amount Description for the exact worang or the answer choices for test entries Coin) we in whered 3 How an unrealed gerne er bare on reading weesmente presented on the financial statement of Rice Co 1 3550 May Thai OCT - . . + 1 MI Diva TS helst SOM Ceca OSE Www OTSE www.powerther mer ACTION Dowd . . + SEO + Labels and Amount Descriptions Labels Current assets Current liabilities December 31, 203 Amount Descriptions Net income Net loss Other income (loss) Other comprehensive income (loss) Trading investments (at cost) Trading investments (at fair value) Chart of Accounts REVENUE 410 Sales 811 Interest Revenue 612 Dividend Revenue 831 Gain on Sale of Investments 841 Unrealized Gain on Trading investments ASSETS 110 Cash 111 Peny Cash 120 Accounts Receivable 121 Allowance for Doubtful Accounts 131 Notas Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Office Supplies 148 Store Supplies 151 Prepaid Insurance 161 Investments-Caldwell Inc. Stock 162 Trading Investments-Holland inc 163 Trading Investments-Fuller Inc. 105 Valuation Allowance for Trading investments 168 Valuation Allowance for Available-for-Sale investments 181 Land 101 Store Equipment 192 Accumulated Depreciation Store Equipment 193 Office Equipment 194 Accumulated Depreciation Office Equipment EXPENSES 511 Cost of Merchandise Sold 512 Bad Dest Expense 515 Credit Card Expense 510 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Repairs Expense 534 Seling Expenses $35 Rent Expense 538 Insurance Expense 537 Ofice Supplies Expense 538 Store Supplies Expense 581 Depreciation Expense-Store Equipment 602 Depreciation Expense-Office Equipment 590 Miscellaneous Expense 710 Interest Expense 731 Loss on Sale of Investments 741 Unrealized Los on Trading Investments LIABILITIES 210 Accounts Payable 221 Notes Payable 231 Interest Payable 241 Salaries Payable 251 Sales Tax Payable EQUITY 311 Common Stock 312 Paid-in Capital in Excess of Par-Common Stock 321 Preferred Stock 322 Paid-In Capital in Excess of Par-Preferred Stock 331 Treasury Stock 332 Paid-in Capital from Sale of Treasury Stock 340 Retained Earnings 350 Unrealized Gain (Loss) on Available-for-Sale investments 351 Cash Dividends 352 Stock Dividends Instructions Rica Cesaron susce company has been operations on January 1, 2012. The following in rete investeres egited by Rics ce which has a focal year ending on December 31 Record the ratione on page 10 2012 Feb May wy + Purchased 7.500 shes of Caldwelline common stock 350 per shpis a brokerage commission 575 Caldwell as 100 000 as of common took outstanding 1 Purchased secutes of Holland in as a trading investment for $120.000 1 Sold 4500 shares of Caldweline for 540 per share less a 3110 brokerage commisson 31 Received an annual Givider 50.50 per share on 3000 shares of Caline stock 15 fold the rainings of Caline for 581 per share is a 500 brokerage commission 31 The trading secures of Hollandine have stare on December at of $120.000 Nov Record the one on page 11 2013 Apr Oet Dec 1 Purchased series of Fulerine sading investere for 120.000 14 Sold securities of Fullerne that cout 525.000 for $30.000 31 The tar vares of Holandine and Fullerine suntes e as follow Issuing Company Cost Fair Valve Holandine $120.000 $132.000 Fun 100.000 115.000 Required Journele there to record the preceding transactions using any December 31squitingen Refer to the chart of accounts for the eract worting or the account NOWOwnete do not wines for oumaterations Beyine on ajoumal page used for det er credit entre CNOWjumaa will automatically indent a creat entry when a credit amount a entered Round your intermediate calculations to two decimal places and round your final amewers to the nearest dollar 2. Prepare the Tradinguement section of the December 31, 2010. belance sheet for Rosco Bere complete the team heading Refer to the Chart of Account and the far of Labels and Amount Description for the exact worang or the answer choices for test entries Coin) we in whered 3 How an unrealed gerne er bare on reading weesmente presented on the financial statement of Rice Co 1 3550 May Thai OCT - . . + 1 MI Diva TS helst SOM Ceca OSE Www OTSE www.powerther mer ACTION Dowd . . + SEO + Labels and Amount Descriptions Labels Current assets Current liabilities December 31, 203 Amount Descriptions Net income Net loss Other income (loss) Other comprehensive income (loss) Trading investments (at cost) Trading investments (at fair value)