Sept 1: Received $1 per share cash dividend on the Burger King common stock. Date Account Debt Credit Oot 1: Received the semiannual interest on the McDonalds bonds. Date Account Debit Credit Oct 1: Sold the McDonalds bonds for $72,000. Date Account Debit Credit b Prepare the adjusting entry at December 31, to report the investments at fair value. All securities are considered to be trading securities FMV are California Pizza (540) and Burger King ($32) Cost Fair Value Security California Pizza stock Burger King stock Total Journal entry to record the investments at fair market value Date Account Debit Credit Sept 1: Received $1 per share cash dividend on the Burger King common stock. Date Account Debt Credit Oot 1: Received the semiannual interest on the McDonalds bonds. Date Account Debit Credit Oct 1: Sold the McDonalds bonds for $72,000. Date Account Debit Credit b Prepare the adjusting entry at December 31, to report the investments at fair value. All securities are considered to be trading securities FMV are California Pizza (540) and Burger King ($32) Cost Fair Value Security California Pizza stock Burger King stock Total Journal entry to record the investments at fair market value Date Account Debit Credit