On February 1, 2016, Sharon Kane died. Sharon left a valid will. Events in 2016 related to the estate are as follows:

(1)	The inventory of the estate on February 1, 2016 included the following:
	Cash in the bank	$100,000
	Bayside Co. common stock:
	10,000 shares purchased at a cost of $5 per share
	Bayside is a publicly traded company and has a market value
	of $23.50 per share	$235,000
	Coe Corp. bonds, $510,000 market value, excluding
	accrued interest. (Interest accrues at a rate of
	$4,000/month. As of 2/1/16, $4,000 has accrued.)	$514,000
	Dividends on Bayside stock declared payable March 15	9,000
(2)	The Bayside dividend is received on March 15.
(3)	On April 1, 2016 you discover that Sharon owns a tract of land on a
	lake that originally cost $25,000 and now has a market value of
	$110,000.
(4)	From February 1 through June 30, the following items were paid for:
	Funeral expenses	$10,000
	Legal fees ($500 related to income)	5,500
	Final income tax	25,000
	Miscellaneous debts incurred prior to death	12,000
(5)	The Bayside stock is sold for $250,000.
(6)	On June 1, the Coe Corp. bonds are sold for 107 plus accrued interest.
(7)	The following assets are distributed on June 30, 2016:
	Cash principal	$200,000
	Cash to income beneficiaries	10,000
	Land to beneficiary	?

Required:

a.	As the executor of the estate, record the 2016 events in general journal form.
b.	Prepare a Charge and Discharge Statement for the period February 1, 2016 to June 30, 2016.