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Purchase Date 6/15/2020 10,000 shares of Hub Cap Company Cost:106,000.00 a. Investments -FV-OCI On December 31, 2020, the fair value per share of Hub Cap

Purchase Date 6/15/2020

10,000 shares of Hub Cap Company

Cost:106,000.00

a.Investments -FV-OCI

On December 31, 2020, the fair value per share of Hub Cap Company was $11.25 per share.Aylmer decided to sell it's shares in Hub Cap Company at that time.NOTE - The sale is NOT included on the trial balance and will have to be recorded with your adjusting entries.

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