• No journal entry required

• Accounts payable

• Accounts receivable

• Accumulated depreciationBuilding

• Accumulated depreciationEquipment

• Amortization expense

• Bonds payable

• Brokerage fee expense

• Building

• Cash

• Common stock, $10 par value

• Cost of goods sold

• Debt investments - Available-for-sale

• Debt investments - Held-to-maturity

• Debt Investments - Trading

• Depreciation expenseBuilding

• Depreciation expenseEquipment

• Discount on bonds payable

• Dividend revenue

• Earnings from equity method investments

• Equipment

• Equity method investments

• Fair value adjustment - Available-for-sale

• Fair value adjustment - Stock

• Fair value adjustment - Trading

• Gain on retirement of bonds payable

• Gain on sale of debt investments

• Gain on sale of stock investments

• Income summary

• Interest expense

• Interest payable

• Interest receivable

• Interest revenue

• Inventory

• Land

• Loss on retirement of bonds payable

• Loss on sale of debt investments

• Loss on sale of stock investments

• Notes payable

• Paid-in capital in excess of par value, common stock

• Paid-in capital in excess of par value, preferred stock

• Paid-in capital, treasury stock

• Preferred stock, $100 par value

• Premium on bonds payable

• Rental expense

• Rental revenue

• Retained earnings

• Salaries expense

• Sales

• Sales discounts

• Sales returns and allowances

• Stock investments

• Supplies

• Supplies expense

• Treasury stock

• Unrealized gain - Equity

• Unrealized gain - Income

• Unrealized loss - Equity

• Unrealized loss - Income

Required information Use the following information for the Exercises below. (Algo) [The following information applies to the questions displayed below] On December 31, Mars Company had the following portfolio of stock investments with insignificant influence. Mars had no stock investments in prior periods. Exercise 15-10 (Algo) Fair value adjustment to stock investments with insignificant influence LO P4 Prepare the December 31 adjusting entry to report these investments at fair value. Prepare the December 31 adjusting entry to report these investments at fair value. Journal entry worksheet Record the year-end adjustment to fair value, if any. Note: Enter debits before credits