Instructions Kalyagin investments acquired $233,000 of Jerris Corp., 4% bonds at their face amount on October 1, 20Y2. The bonds pay interest on October 1 and April 1. On April 1, 203, Katyagin sold $105,200 of Jerris Corp. bonds at 101 Joumalize the entries to record the following refer to the Churt of Accounts for exact wording of account then a. The initial quinition of the Jerris Corp, bord on October 1, 2012 b. The adjusting entry for three months of accrued interest corned on the sorts Comp. bondo on December 31, 2072. c. The root of semiannual interest on April 1, 2013 d the sale of S105,200 of Sorris Corp bonds on April 1, 2013, at 101 Chart of Accounts a a ASSETS REVENUE 110 Cash 410 Sales 611 Interest Revenue 111 Petty Cash 120 Accounts Receivable 612 Dividend Revenue 631 Gain on Sale of Investments 641 Unrealized Gain on Trading Investments EXPENSES 511 Cost of Merchandise Sold 512 Bad Debt Expense 515 Credit Card Expense 121 Allowance for Doubtful Accounts 131 Notes Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance 161 Investments-Jerris Corp. Bonds 165 Valuation Allowance for Trading Investments 166 Valuation Allowance for Available-for-Sale Investments 181 Land 191 Store Equipment 192 Accumulated Depreciation Store Equipment 193 Office Equipment 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Repairs Expense 534 Selling Expenses 535 Rent Expense an 626 Incun CADA Instrucuons Chart of Accounts Ka LIABILITIES Jo 210 Accounts Payable 221 Notes Payable 231 Interest Payable 241 Salaries Payable 251 Sales Tax Payable 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 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 Journal Journalize the entries to record the transactions on 20Y2. Refer to the Chart of Accounts for exact wording of account this PAGE 56 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST REF DERIT CREDIT ASSETS LIABILITIES CQUITY ---- 4 Journalte the entries to record the transactions on 2013. Refer to the Chart of Accounts for exact wording of counties PAGE 1 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF DEBIT CREDIT ASSETS LIABILITIES EQUITY Joumalize the entries to record the transactions on 2073. Rofer to the Chart of Accounts for exact wording of account is. PAGE 11 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST, DEHT CREDIT ASSETS LIANTIES EQUITY 5 ork more Check My Work uses remaining