Match the key term to the scenario. 1. Available-for-sale debt investments 2. Controlling interest equity investments 3. Trading debt investments 4. Held-to-maturity debt investments 5. Significant influence equity investments 6. No significant influence equity investments a. Jane owns 53% of Richard's Roses's voting stock. b. Joe owns a debt security in Bones, Inc. and intends to hold it until maturity. c. Jeannie owns a debt security in Cricket, Inc. and plans on selling the debt after one year. d. Jimenez owns 5% of Delgado, Inc.'s voting stock but does not have the ability to participate in the decisions of Delgado, Inc. e. Jacob owns 24% of Pay, Inc.'s voting stock and has the ability to exert influence over Pay, Inc. f. Jim owns a debt security in Tag, Inc.'s and plans on holding the debt for only a weck. 7. On January 1, 2018, the College Corporation decides to invest in Small Town bonds. The bonds mature on December 31, 2022, and pay interest of 4% on June 30 and December 31. The market rate of interest was 4% on January 1, 2018, so the $20,000 maturity value bonds sold for face value. College Corporation intends to hold the bonds until maturity. Journalize the transactions related to College Corporation's investment in Small Town bonds during 2018 8. On May 15, 2018, Mayer Co invests $8,000 in John, Inc. stock. John pays Mayer a $200 dividend on November 15, 2018, Mayer sells the John stock on December 10, 2018, for $7,500. Assume the Mayer Co does not have significant influence over Lohn Inn Innaliv th 2018 transactions related to Maver's investment in John stock. - On August 20, 2018, Mraz, Co. decides to invest excess cash of $2,500 by purchasing Virginia, Inc bonds. At year-end, December 31, 2018, the market price of the bonds was $2,000. The investment is categorized as available-for-sale debt. lournalize the adjusting entry needed at December 31, 2018