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The following information pertains to Botter Supply Co. for Year 1: 1. Purchased $99,300 of marketable investment securities. 2 Earned $5,300 of cash investment revenue.

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The following information pertains to Botter Supply Co. for Year 1: 1. Purchased $99,300 of marketable investment securities. 2 Earned $5,300 of cash investment revenue. 3. Sold for $34,400 securities that cost $31.992 4. The fair value of the remaining securities at December 31. Year 1. was $92,100. Required a. Record the four events in a statements model like the following one. Use a separate model for each classification: (1) held to maturity. (2 treding, and (3) available for sale. In the Cosh Flow column, indicate whether the event is an operating activity (OA). investing activity (14), financing activity (FA). or net change in cash (NC). Use NA to indicate that an element was not affected by the event. The first event for the first classification is shown as an example. (Enter any decreases to account balances and cash outflows with a minus sign.) BOTTER SUPPLY CO. Horizontal Statements Modele Balance sheet Income Statement Investment Securities Llabilities Retained Earnings Unrealized Revenue/ Gain Gain Expense LOGO = Net Income Cash Flow Event No Caah (1) Held-to-Maturity 1. 199.300) 2 99,300 199 300 3 4 Total (2) Trading 1 2 3 4. Total (3) Avaliable-for-Sale 1 2 3 4 Total b. What is the amount of net income under each of the three classifications? Net Income Held to Maturity Trading Available for Sale c. What is the change in cash from operating activities under esch of the three classifications? (List any cash outflows with a minus sign.) Operating Activities Held to Maturity Trading Available for Sale The following information pertains to Botter Supply Co. for Year 1: 1. Purchased $99,300 of marketable investment securities. 2 Earned $5,300 of cash investment revenue. 3. Sold for $34,400 securities that cost $31.992 4. The fair value of the remaining securities at December 31. Year 1. was $92,100. Required a. Record the four events in a statements model like the following one. Use a separate model for each classification: (1) held to maturity. (2 treding, and (3) available for sale. In the Cosh Flow column, indicate whether the event is an operating activity (OA). investing activity (14), financing activity (FA). or net change in cash (NC). Use NA to indicate that an element was not affected by the event. The first event for the first classification is shown as an example. (Enter any decreases to account balances and cash outflows with a minus sign.) BOTTER SUPPLY CO. Horizontal Statements Modele Balance sheet Income Statement Investment Securities Llabilities Retained Earnings Unrealized Revenue/ Gain Gain Expense LOGO = Net Income Cash Flow Event No Caah (1) Held-to-Maturity 1. 199.300) 2 99,300 199 300 3 4 Total (2) Trading 1 2 3 4. Total (3) Avaliable-for-Sale 1 2 3 4 Total b. What is the amount of net income under each of the three classifications? Net Income Held to Maturity Trading Available for Sale c. What is the change in cash from operating activities under esch of the three classifications? (List any cash outflows with a minus sign.) Operating Activities Held to Maturity Trading Available for Sale

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