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Gaelic Industries Inc. is an athletic footware company that began operations on

ID: 2424118 • Letter: G

Question

Gaelic Industries Inc. is an athletic footware company that began operations on January 1, 2016. The following transactions relate to debt investments acquired by Gaelic Industries Inc., which has a fiscal year ending on December 31:

2016

Record these transactions on page 11

2017

Required:

2016

May 1 Purchased $75,000 of Avery Co. 7%, 15-year bonds at their face amount plus accrued interest of $875. The bonds pay interest semiannually on March 1 and September 1. 16 Purchased $60,000 of Clawhammer 6%, 10-year bonds at their face amount plus accrued interest of $150. The bonds pay interest semiannually on May 1 and November 1. Sept. 1 Received semiannual interest on the Avery Co. bonds. 30 Sold $30,000 of Avery Co. bonds at 98 plus accrued interest of $175. Nov. 1 Received semiannual interest on the Clawhammer bonds. Dec. 31 Accrued $1,050 interest on the Avery Co. bonds. 31 Accrued $600 interest on the Clawhammer bonds.

Explanation / Answer

1./

2016

MAY 1

7% 15 YEAR BOND A/C..................................DR $75000

ACCURED INTEREST A/C...............................DR $875

   TO CASH A/C $75875

MAY 16

6% 10 YEARS BOND A/C........................................DR $60000

ACCURED INTEREST A/C.......................................DR $150

   TO CASH A/C $60150

SEPT 1

CASH A/C..........................................DR $2625

   TO INTEREST INCOME A/C $1750

   TO ACCURED INTEREST $875

SEPT 30

CASH A/C....................................................DR $29575

   TO 7% 15 YEAR BOND $29400

   TO ACCURED INTEREST $175

NOV 1

CASH A/C.......................................................DR $1800

   TO INTEREST INCOME $1650

   TO ACCURED INTEREST $150

DEC 31

ACCURED INTEREST A/C............................................DR $1050

   TO INTEREST INCOME A/C $1050

DEC 31

ACCURED INTEREST A/C..............................................DR $600

   TO INTEREST INCOME $600

2017

MAR 1

CASH A/C............................................DR $1575

   TO INTEREST INCOME A/C $525

   TO ACCURED INTEREST $1050

MAY 1

CASH A/C............................................DR $1800

   TO INTEREST INCOME A/C $1200

   TO ACCURED INTEREST $600

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2./

IF THE BOND PORTFOLIO IS CLASSIFIED AS AVAILABLE FOR SALE THAN THE PORTFOLIO WILL BE RECORDED OR DISCLOSED UNDER THE CURRENT ASSET OR CURRENT INVESTMENT RATHER THAN LONG TERM INVESTMENT.