Journalize and post all entries for current end year (December 31,2019) and prepare a partial balance sheet and partial income statement with footnote disclosures

Bishop Inc. - 342 Bishop Inc. $1,000 bonds were purchased on January 1, 2013 to yield 6.0045%. The price includes a broker's commission. The stated rate of interest of the bonds is 5.45% and it is paid annually on December 31". The bonds mature in 20 years from the date of purchase. The market value of these bonds at 2018 year end was 91.2316 and at 2019 year end was 93.1316. (These are Availableforsale securities). Bratkowiss, Inc. - 1,000 shares of Bratkowita Inc. common stock, series B were purchased at $7.61 per share on October 11, 2019. The broker's commission was $29.50. Bratkowitz. Inc. reported net income of $314,000 in 2019. Bratkowitz Inc. declared its semiannual dividend dividend of $0.25 per share on September 74. The dividend was paid on October 8th to stockholders of record on September 18th. The stock is listed on the New York Stock Exchange. Its ticker symbol is BTK. The year-end price of the stock was $10.12. (These are Trading securities) Conner Inc. bonds - 1,200 Conner Company $500 bonds were purchased on April 1, 2014 to yield 5.85%. The bonds mature on March 31, 2034. The price includes a broker's commission. The stated rate of interest on the bonds is 6.102% and it is paid annually on March 31". The market value of these bonds at the prior yearend was 101.3279, and at the current year-end it was 102.4829. (These are Hold-to-maturity bonds) Durst- 1.500 shares of Durst Inc. common stock were purchased at $26 per share on November 28, 2019. The broker's commission was $39.50. The shares were sold on January 15, 2020 for $27.50. The broker's commission was $40.25. Durst Inc. reported net income of $339,000 in 2019. Hecht Inc. - 2,800 shares of Hecht Inc. common stock were purchased at $107 per share on August 18, 2018. The broker's commission was $78. Hecht Inc. reported net income of $817,000 for the year ended December 31, 2018, and net income of $916,000 for the yearend December 31, 2019. Hecht Inc. declared and paid dividends of $2.75 per share on the last day of November each year. The stock is listed on the NASDAQ, and its ticket symbol is HHT. The 2019 year end price of the stock was $111, and the 2018 yearend price was $109. (These are Available for sale securities) Marconi Company bonds - 80 Marconi Company 5750 bonds were purchased on November 1, 2019 at 99.092613 to yield 4.1125%. The bonds mature in 10 years from the date of purchase. The price includes a broker's commission. The stated rate of interest on the bonds is 4.0% and it is paid annually on October 304. The market value of these bonds at December 31, 2019 was 100.328. (These are trading security bonds) Matere Inc. - 98,500 shares of Motone Inc. common stock were purchased at $6.32 per share on January 4, 2017. The broker's commission was $585. The 2018 yearend price was $7.05 per share. In 2019, the yearend price was $7.80 per share. During 2018 and 2019, the stock declared and paid an annual dividend of $0.26 per share on the last day of each calendar year. Merope Inc. reported net income of $184,000 in 2018, and $153.920 in 2019. The stock is listed on the American Stock Exchange. Morene Inc. has 394,000 shares outstanding. Its ticker symbol is MRS. (This investment is recorded using the equity method) Tyler Company - 1,000 shares of Tyler Company common stock were purchased at $38.50 per share on November 23, 2018 The broker's commission was $46. The shares were sold on February 2, 2019 for $39.05 per share. The broker's commission on the sale was $50.00. Tyler Company reported net income of $816,000 for the year ended December 31, 2018. Tyler Company did not declare dividends during the year. The stock is listed on the NASDAQ, and its ticket symbol is TLR. The 2018 year-end price of the stock was $39.80. (These are Trading securities) Simulton Company - 2,000 shares of Sinalte Company common stock were purchased at $26.10 per share on November 17, 2019. The broker's commission was $64. Siawalien Company reported net income of $618,000 for 2019. Slowlton Company declared and paid dividends of $0.50 per share on March 26, June 25, September 25, and December 23 during the current year. The stock is listed on the NASDAQ, and its ticket symbol is SLY. The year end price of the stock was $23.21. (These are Trading securities) Bishop Inc. - 342 Bishop Inc. $1,000 bonds were purchased on January 1, 2013 to yield 6.0045%. The price includes a broker's commission. The stated rate of interest of the bonds is 5.45% and it is paid annually on December 31". The bonds mature in 20 years from the date of purchase. The market value of these bonds at 2018 year end was 91.2316 and at 2019 year end was 93.1316. (These are Availableforsale securities). Bratkowiss, Inc. - 1,000 shares of Bratkowita Inc. common stock, series B were purchased at $7.61 per share on October 11, 2019. The broker's commission was $29.50. Bratkowitz. Inc. reported net income of $314,000 in 2019. Bratkowitz Inc. declared its semiannual dividend dividend of $0.25 per share on September 74. The dividend was paid on October 8th to stockholders of record on September 18th. The stock is listed on the New York Stock Exchange. Its ticker symbol is BTK. The year-end price of the stock was $10.12. (These are Trading securities) Conner Inc. bonds - 1,200 Conner Company $500 bonds were purchased on April 1, 2014 to yield 5.85%. The bonds mature on March 31, 2034. The price includes a broker's commission. The stated rate of interest on the bonds is 6.102% and it is paid annually on March 31". The market value of these bonds at the prior yearend was 101.3279, and at the current year-end it was 102.4829. (These are Hold-to-maturity bonds) Durst- 1.500 shares of Durst Inc. common stock were purchased at $26 per share on November 28, 2019. The broker's commission was $39.50. The shares were sold on January 15, 2020 for $27.50. The broker's commission was $40.25. Durst Inc. reported net income of $339,000 in 2019. Hecht Inc. - 2,800 shares of Hecht Inc. common stock were purchased at $107 per share on August 18, 2018. The broker's commission was $78. Hecht Inc. reported net income of $817,000 for the year ended December 31, 2018, and net income of $916,000 for the yearend December 31, 2019. Hecht Inc. declared and paid dividends of $2.75 per share on the last day of November each year. The stock is listed on the NASDAQ, and its ticket symbol is HHT. The 2019 year end price of the stock was $111, and the 2018 yearend price was $109. (These are Available for sale securities) Marconi Company bonds - 80 Marconi Company 5750 bonds were purchased on November 1, 2019 at 99.092613 to yield 4.1125%. The bonds mature in 10 years from the date of purchase. The price includes a broker's commission. The stated rate of interest on the bonds is 4.0% and it is paid annually on October 304. The market value of these bonds at December 31, 2019 was 100.328. (These are trading security bonds) Matere Inc. - 98,500 shares of Motone Inc. common stock were purchased at $6.32 per share on January 4, 2017. The broker's commission was $585. The 2018 yearend price was $7.05 per share. In 2019, the yearend price was $7.80 per share. During 2018 and 2019, the stock declared and paid an annual dividend of $0.26 per share on the last day of each calendar year. Merope Inc. reported net income of $184,000 in 2018, and $153.920 in 2019. The stock is listed on the American Stock Exchange. Morene Inc. has 394,000 shares outstanding. Its ticker symbol is MRS. (This investment is recorded using the equity method) Tyler Company - 1,000 shares of Tyler Company common stock were purchased at $38.50 per share on November 23, 2018 The broker's commission was $46. The shares were sold on February 2, 2019 for $39.05 per share. The broker's commission on the sale was $50.00. Tyler Company reported net income of $816,000 for the year ended December 31, 2018. Tyler Company did not declare dividends during the year. The stock is listed on the NASDAQ, and its ticket symbol is TLR. The 2018 year-end price of the stock was $39.80. (These are Trading securities) Simulton Company - 2,000 shares of Sinalte Company common stock were purchased at $26.10 per share on November 17, 2019. The broker's commission was $64. Siawalien Company reported net income of $618,000 for 2019. Slowlton Company declared and paid dividends of $0.50 per share on March 26, June 25, September 25, and December 23 during the current year. The stock is listed on the NASDAQ, and its ticket symbol is SLY. The year end price of the stock was $23.21. (These are Trading securities)