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EVA 12 000 2018 Dr. Unrealized Holding Loss 12,000 Cr. Fair Value Adjustment 12,000 On December 31, 2018, the note to the balance sheet of Kirmer Company shows the following 5.5 out of 10 points information regarding the company's investment Cost Previous FV 5,000 common shares of Thomas Corp. $151,000 Fair Value adj $139,000 ( 12,000) During 2019, the following transactions occurred; May 1. Purchased 5-year, $1,500,000 par value, 12% bonds issued by Telsa inc. for $1,406,500 as the debt investments. The bonds mature on May 1, 2025 with interest payable on May 1 and November 1. The bonds are classified as available-for-sale and amortization is recorded when interest is received by the straight-line method. August 1, Bought 600 shares of Werth Stores, Common @ $45 plus fees of $550 with a total cost of $27,550. On December 31, 2019, Kirmer sold out 10% ($150,000 par value)) of the bond investments for 17 $140,270 after receipt of accrued interest. After the sale, the note to Kirmer's balance sheet shows the Janey Information regarding the company's investment as of December 31, 2019 5-year, 12% bonds of Telsa Inc. Par value 2:06 Min $1,350,000 Carrying Value inrealized gain/ (105s) (89 , 199 ) 5,000 common shares of Thomas Corp. Cost $151,000 Fair Value 600 common shares of Werth Stores $184,000 27.550 33,000 $178,550 26.100 ( 1, 450) $210,100 Instructions: (1) Update the carrying value of the $150,000 par value bonds sold out on December 31, and (2) prepare the journal entry to record the sale. 31,550 Prepare the adjusting entry on December 31, 2019 to record the change of fair value for equity investments. (57, 4 4 9 ) Saturday, August 8, 2020 3:56:33 PM EDT Cash Interest Bond Premium Carrying amount Dr, Cash 140, 270 Date Recel Acvenue Amortization of bounds Cri Bonds Payable 140,089 1500,000 * 1290= 1406,50 0X 1 1406, 500 Cr. Gain on Sale ofinvest 181. 180,060 129% = 168, 720 * 1/2=841390 5610 1 1400, 890 *10%%= 140, 08 9 901000 1260, 801