Ditcher, Quick & Hyde had the following short term investment transactions:
1-Jan	Purchased 500 shares of Linton Corp. stock for $20 per share. Brokerage fee on transaction is $20.
1-Jan	Purchased 100, 5%, $1,000 Mass Green Bonds. These are 10 year bonds that pay interest
	on 6-30 and 12-31. The bonds were purchased for $100,000 cash. Brokerage fee is $50.
30-Jun	Received cash dividends of $2.00 per share on Linton Corp. stock.
30-Jun	Received interest revenue on the bonds.
1-Aug	Sold 100 shares of the Linton Corp. stock for $30 per share. Brokerage fee is $50.

1-Jan	Sofa So Good purchased 40% of the outstanding stock of Baker Corp. paying			250,000
	Sofa So Good has significant influence over Baker Corp.
31-Dec	As of December 31, Baker Corp. had declared and paid cash dividends of			30,000
	Baker Corp's reported net income for the year was			100,000
	Prepare the journal entries for Sofa So Good that are needed on January 1 and December 31.

	Brewed Awakening has the following information at December 31, 2019 for its securities.
	SECURITIES		COST	FAIR VALUE
	Trading securities		410,000	400,000
	Available for sale securities		920,000	950,000
	Prepare the journal entries to report the securities at fair value at 31 December 2019