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No. Date Account Titles and Explanation Debit Credit (1) (2) (3) SHOW LIST OF AC

ID: 2404596 • Letter: N

Question

No.

Date

Account Titles and Explanation

Debit

Credit

(1)

(2)

(3)

SHOW LIST OF ACCOUNTS

SHOW SOLUTION

LINK TO TEXT

Date

Account Titles and Explanation

Debit

Credit

SHOW LIST OF ACCOUNTS

SHOW SOLUTION

LINK TO TEXT

Date

Account Titles and Explanation

Debit

Credit

Swifty Corporation made the following cash purchases of securities during 2017, which is the first year in which Swifty invested in securities.
1. On January 15, purchased 10,050 shares of Sanchez Company’s common stock at $40.20 per share plus commission $2,030. 2. On April 1, purchased 5,050 shares of Vicario Co.’s common stock at $62.40 per share plus commission $3,420. 3. On September 10, purchased 7,050 shares of WTA Co.’s preferred stock at $31.80 per share plus commission $4,960.
On May 20, 2017, Swifty sold 4,050 shares of Sanchez Company’s common stock at a market price of $42 per share less brokerage commissions, taxes, and fees of $3,900. The year-end fair values per share were Sanchez $36, Vicario $66, and WTA $33.60. In addition, the chief accountant of Swifty told you that the corporation plans to hold these securities for the long-term but may sell them in order to earn profits from appreciation in prices. The equity method of accounting is not appropriate for these stock purchases.

Explanation / Answer

Part 1

Part 2

Gross selling price of 4,050 shares at $42............$170,100

Less: Commissions, taxes, and fees...........................(3900)

Net proceeds from sale...............................................166,200

Cost of 3,000 shares ($406040 * 4050/10050).....(163,628)

Gain on sale of investments...................................$ 2572

Part 3

242142

(406040-163628)

216000

(10050-4050)*36

330000

(5000*66)

236880

(7050*33.60)


No. date account titles and explanation debit credit 1. January 15 2017 available for sale securities 406040 Cash (10050*40.20)+2030 406040 2 April 1, 2017 available for sale securities 318540 Cash (5050*62.40)+3420 318540 3 September 10, 2017 available for sale securities 229150 Cash (7050*31.80)+4960 229150
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