Prover Star Trek Enterprises is a research based corporation that specializes in space exploration. Journalize the following transactions that relate to securities acquired by Star Trek Enterprises, which has a fiscal year ending on December 31: 2012 Koloro Jan. 23 Purchased 800 shares of Transporter Technologies Inc. as a trading security at $8 per share plus a brokerage commission of $320. 30 Purchased 1,400 shares of Tricorder Corporation as a trading security at $12.50 per share plus a brokerage commission of $560. Feb. 5 Purchased an influential interest in Stardate Securities Inc. for $800,000 by purchasing 65,000 shares directly from the estate of the founder Gene Roddenberry. There are 162,500 shares of Stardate Securities Inc. stock outstanding. 15 Transporter Technologies Inc. stock was split four for one. The regular cash dividend of $0.60 per share was received on the stock after the stock split. Mar. 10 Received an annual dividend of $0.28 per share on Tricorder Corporation stock. Apr. 15 Purchased 2,100 shares of Phaser Enhancement Industries as a trading security at $10 per share plus a brokerage commission of $525. May 1 Purchased $108,000 of Cloaking Device Corporation 6 %%, 15-year bonds at face value plus accrued interest. The bonds pay interest semiannually on February 1 and August 1. May 30 Sold 600 shares of Tricorder Corporation for $11 per share less a $290 brokerage commission. June 15 Received an annual dividend of $0.75 per share on Phaser Enhancement Industrie stock. Aug. 1 Received semiannual interest on Cloaking Device Corporation bonds. Continued.... 2012 Oct. Purchased $99,000 of Tribble Control Corporation 7%, 18-year bonds at face value plus accrued interest. The bonds pay interest semiannually on May 1 and November 1. Oct. 15 Sold 1,400 shares of Transporter Technologies Inc. for $2.50 per share less a $180 brokerage commission. Nov. 1 Received semiannual interest on Tribble Control Corporation bonds. Dec. 31 Received an annual dividend of $0.40 per share on Stardate Securities Inc. stock. 31 Stardate Securities Inc. reported net income of $452,000 in 2012. 31 Accrued interest on Cloaking Device Corporation bonds. Dec. 31 Accrued interest on Tribble Control Corporation bonds. Adjusted the investment portfolio to fair value using the following fair value amounts: 31 DB Investments Transporter Technologies Inc. Tricorder Corporation Cloaking Device Corporation Phaser Enhancement Industries Tribble Control Corporation do novom Fair Value $2.40 per share $13.10 per share 102 per $100 of face value $10.60 per share 101 per $100 of face value brdo 12 2013 an. 18 Purchased 1,800 shares of Phaser Enhancement Industries as a trading security at $10.40 per share plus a brokerage commission of $510. web. 1 Received semiannual interest on Cloaking Device Corporation bonds. 15 Received an annual dividend of $0.52 per share on Transporter Technologies Inc stock. tinued............. 2013 Mar. 10 Received an annual dividend of $0.34 per share on Tricorder Corporation stock. May 1 Received semiannual interest on Tribble Control Corporation bonds. July 1 Sold $57,600 of Cloaking Device Corporation bonds at 98 plus accrued interest. 20 Sold 2,100 shares of Phaser Enhancement Industries for $11.20 per share less a $325 brokerage commission. Aug. 1 Received semiannual interest on Cloaking Device Corporation bonds. Nov. 1 Received semiannual interest on Tribble Control Corporation bonds. 15 Received an annual dividend of $0.62 per share on Phaser Enhancement Industries stock. Dec. 31 Received an annual dividend of $0.50 per share on Stardate Securities Inc. stock. 31 Stardate Securities Inc. reported net income of $380,000 in 2013. 31 Accrued interest on Cloaking Device Corporation bonds. Accrued interest on Tribble Control Corporation bonds. 31 Dec. 31 Adjusted the investment portfolio to fair value using the following fair value amounts: Investments Transporter Technologies Inc. Tricorder Corporation Cloaking Device Corporation Phaser Enhancement Industries Tribble Control Corporation Fair Value $2.20 per share $13.00 per share 99 per $100 of face value $10.50 per share 104 per $100 of face value
