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E 12 Securities available-for-sale; adjusting entries Loreal-American Corporatio

ID: 2378321 • Letter: E

Question

E 12

Securities available-for-sale; adjusting entries Loreal-American Corporation purchased several marketable securities during 2013. At December 31, 2013, the company had the investments in common stock listed below. None was held at the last reporting date, December 31, 2012, and all are considered securities available-for-sale. Required: Prepare the appropriate adjusting entry at December 31, 2013 What amounts would be reported in the income statement at December 31, 2013, as a result of the adjusting entry?

Explanation / Answer

Cost fair Value Unrealized Holding Gain ( Loss)

Short term:

Blair Inc. $480.000 $405.000 $ ( 75.000)

ANC Corporation 450.000 480.000 30.000

Totals $ 930.000 $885.000 $ ( 45.000 )


Long Term

Drake Corporation $480.000 $ 560.000 $ 80.000

Aaron Industries 720.000 660.000 ( 60.000 )

Totals $ 1.200.000 $ 1.220.000 $ 20.000


(i) Net unrealized holding gains and losses