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Instructions Rios Financial Co. is a regional in cance company that began operations on January 1, Year 1. The following transactions relate to trading securities acquired by Rios Financial Co, which has a fiscal ending on December 313 Record these transactions on page 10 Year Feb 1. May 1. 2 Purchased 6,300 shares of wein b ring it at $41 per share plus a brokerage commission of $600, Purchased 1,700 shares of Holland Inc. as a trading $47 plus a brokerage commission of $187. Sold 3,280 shares of Caldwell Inc. for $39 per share less a $110 brokerage commission Received an annual Gividend of $0.35 per share on Caldwell Inc. stock. The portfolio of trading securities was adjusted to fair values of and $46 per share for Caldwell Inc. and Holland Inc, respectively 1. 31. 1 Purchased 2,00 shares of Futtering as a trading security 28 pershares a $135 31 14 Reed an al dividend of $0.40 per share on Caldwell in stock Sashes of u nc. for 30 per shares a brokerage como quing de bance in Votion Allowance for Trading Investments of $76,752 (5341,549 1264,797). Thus, the credit balance from December 31, Year 1, is to be B Extra Credit 3 Percentage Points Printem Required: 1. Journalize the entries to record these transactions. Round all final amounts to the nearest whole d a 2. Prepare the investment related current asset balance sheet presentation for Rios Financial Co. on December 31, Year 2 3. How are unrealized gains or losses on trading investments presented in the financial statements of Rios Financial Co.? "Refer to the information given and the Chart of Accounts and Amount Descriptions provided for the exact wording of the answer choices for text entries. "Less" or "Plus" will automatically appear it is required. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Chart of Accounts CHART OF ACCOUNTS Rios Financial Co General Ledger ASSETS REVENUE 410 S 611 Revenue 612 in Revenue 631 Canon Swe of investments 645 Unealued an on Trading Crvestments 121 Ahown for Accounts EXPENSES 511 Cost of Merchandise Sold 512 Badett Expense 515 Cres Card Expense 516 Cash Short and Over Extra Credit 3 Percentage Points eBook Calculator Print Item 146 Store Supplies 151 Prepaid Insurance 161 Investments-Caldwell Inc. 162 Investments-Holland Inc. 163 Investments-Fuller Inc. 165 Valuation Allowance for Trading Investments 166 Valuatio Allowance for Available-for-Sale Investments 181 Land 191 Store Equipment 192 Accumulated Depreciation Store 193 Office Equipment 194 Accumulated Depreciation Office 512 Bad Debt Expense 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Repairs Expense 534 Selling Expenses 535 Rent Expense 536 Insurance Expense 537 Office Supplies Expense 538 Store Supplies Expense 561 Depreciation Expense-Store Equipment 562 Depreciation Expense-Office Equipment 590 Miscellaneous Expense 710 Interest Expense 731 Loss on Sale of investments 741 Unrealized Loss 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 311 Common Stock 312 Paid In Capital in Excess of Par.Common Stock 321 Preferred Stock 322 Pald-in Capital in Excess of Par-Preferred Stock 331 Treasury Stock 332 Paid-In Capital from Sale of Treasury Stock 340 Retained Earnings 350 Unrated Gain (Loss) on Avable for sale investime 351 Cash Dividends 352 Stock Dividends 390 Income Summary Amount Desc Amount Descriptions Increase in retained eamin Net income Net loss Other comprehensive income (los) Other income (loss) Retained earnings, December 31, Your Retained earnings, January 1, Year 2 Trading investments (at cost) Trading investments (at fair value) Check My Work 1B Extra Credit 3 Percentage Points Journe 1a. Journalize the entries to record these transactions. Refer to the information given and the chart of Accounts provided for the exact wording of the answer choices for text entries. In your computations, round per share amounts to two decimal places. Round all final amounts to the nearest whole dollar JOURNAL Score: 138/138 DESCRIPTION POSTER DET CREDIT AMETS ABILITIES OUT Feb 1 Investments-Caldwell In 258.93000 258.930.00 May 1' Investments Holland in 3003700 Cash 30.08700 99300 Jul 1 Cash Loss on Sale of investments Investments-Caldwell in M 31 Cash Dividend Revenue Adjusting Entries Dec. 31' Unrealized Loss on Trading Investments Valuation Allowance for Trading Investments 1,05700 2000 900 i ded for the efer to the information given and the Chart of Ac word of the choices for text entre 18. ornate the entries to record these transacti Cred My Work 10 Extra Credit 3 Percentage Points Bock Printem The Journal the entries to record the transactions for to the information given and the Chart of Accounts provided for the exact wording of the answer choices for text entries in your computations, round per share amounts to two decimal places How does grading work! JOURNAL Score: 109/113 Apr 1 investment in 75,735 00 75,735.00 120100 1.31' Cash Dividend Revenue Oct 14 Cash Inm ullerine 15.14700 99800 Gain on Sale of Investments Adjusting Entries Valuation Allowance for Trading Investments Unrealized Gain on Trading Investments Dec 31 1475100 76.75200 21.22/22 Chock My Work reb. 1, May 1 Year 1, Ap. I w Increase the investment and decrease for the purchase price (Number of purchased her share amount) plus brokerage commission