On 1500s of Company was persoas 150 con On Apr 12, 50.50 forme Company Ons Company profit December 2013 201.000 Com Required Journey and accounts for the De borders CNOW way or any de Red wyine on CHART OF ACCOUNTS Aurora Company General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 611 Interest Revenue 120 Accounts Receivable 612 Dividend Revenue 121 Allowance for Doubtful Accounts 621 Income of Aurora Company 131 Notes Receivable 631 Gain on Sale of Investments 132 Interest Receivable 641 Unrealized Gain on Equity Investments EXPENSES 141 Merchandise Inventory 145 Office Supplies 161 Investments-Aurora Company Stock 165 Valuation Allowance for Equity Investments 166 Valuation Allowance for Available-for-Sale Investments 511 Cost of Merchandise Sold 512 Bad Debt Expense 516 Cash Short and Over 181 Land 520 Salaries Expense 193 Office Equipment 194 Accumulated Depreciation Office Equipment 531 Advertising Expense 534 Selling Expenses 535 Rent Expense 537 Office Supplies Expense LIABILITIES 210 Accounts Payable 562 Depreciation Expense-Office Equipment 221 Notes Payable 590 Miscellaneous Expense 231 Interest Payable 710 Interest Expense 721 Loss of Aurora Company 241 Salaries Payable 731 Loss on Sale of Investments EQUITY 741 Unrealized Loss on Equity Investments 145 Office Supplies EXPENSES 161 Investments-Aurora Company Stock 511 Cost of Merchandise Sold 512 Bad Debt Expense 165 Valuation Allowance for Equity Investments 166 Valuation Allowance for Available-for-Sale Investments 516 Cash Short and Over 181 Land 520 Salaries Expense 193 Office Equipment 194 Accumulated Depreciation Office Equipment 531 Advertising Expense 534 Selling Expenses 535 Rent Expense LIABILITIES 210 Accounts Payable 221 Notes Payable 537 Office Supplies Expense 562 Depreciation Expense-Office Equipment 590 Miscellaneous Expense 710 Interest Expense 231 Interest Payable 241 Salaries Payable 721 Loss of Aurora Company EQUITY 731 Loss on Sale of Investments 741 Unrealized Loss on Equity Investments 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 Lumpur and chored the mother of the word NOW for you Der Now only anywhere Wor WN ACCOUNT FOR HUN Instructions On January 23, 15,000 shares of Aurora Company's common stock are acquired at a price of $25 per share plus a $150 brokerage commission. On April 12, a $0.50-per-share dividend was recelved on the Aurora Company stock. On June 10,6,000 shares of the Aurora Company stock were sold for $31 per share less a $100 brokerage commission. At the end of the accounting period on December 31, the fair value of the remaining 9,000 shares of Aurora Company's stock was $30 per share. Aurora Company has 200,000 shares of common stock outstanding Required: Journalize the entries for the original purchase, dividend, sale, and change in fair value under the fair value method. Refer to the chart or accounts for the exact wording of the account biesCNOW journals do not use lines for journal explanations. Every ine on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Joumalize the entries for the original purchase, dividend, sale, and change in fair value under the fair value method. Refer to the chart of accounts for the exact wording of the account titles. CNOWJournals do not use tines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 2 3 4