enough information to re-create this journal entry. 7. We can move to the Treasury Stock Column next. We see that treasury stock was purchased. Notice that the change in the Treasury Stock account equals the cash received from sale of common stock on the cash flow statement. Show the journal entry for the purchase of treasury stock. Date Accounts Debit Credit 8. Move on to the Accumulated Other Comprehensive Incomel (Loss) column. The total change is $407 mil. Remember there are four items that are charged to Other Comprehensive Income. To find the break-down of the $407 mil go to the Consolidated Statement of Comprehensive Income. LA Credit I'll do the foreign currency translation adjustment: Date Accounts Other comprehensive loss foreign currency Payables-(accounts payable) Debit 523 523 You do the marketable securities adjustment. (4 points) Date Accounts Debit Credit I'll take the derivatives adjustment as well, although we are just 2 weeks away from learning this. I will make the adjustment to marketable securities Date Accounts Debit Credit Marketable Securities 183 | Other comprehensive income-Derivatives | 183 Lastly, we have the pension adjustment. The pension liability is included under "Other liabilities and deferred revenue. Date Accounts Debit Credit