On February $22,$ Triangle Corporation acquired $7,200$ shares of the $200,000$ outstanding common stock of Jupiter Co$.$ at $$42$ plus commission charges of $$170.$ On June $1,$ a cash dividend of $$1\mathrm{.}85$ per share was received. On November $12,3,100$ shares were sold at $$49$ less commission charges of $$165.$ At the end of the accounting period on December $31,$ the fair value of the remaining $4,100$ shares of Jupiter Companys stock was $$42\mathrm{.}52$ per share.Chart of Accounts

$!$ Journal

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