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P 4 At the beginning of year 1, Barney Equipment Corporation acquired 10,550 sha

ID: 2536982 • Letter: P

Question

P 4 At the beginning of year 1, Barney Equipment Corporation acquired 10,550 shares of the total 105,500 outstanding shares of Monterey Company at a cost of $42.00 per share. The investments are to be held in an available-for-sale portfolio Share prices at the end of years 1 and 2 are $48 and $43, respectively During the year, Boris reported $250,000 in net income, and declared and paid $1.50 per share dividends. Requirements: a) Prepare the journal entry to record the acquisition of the investments. b) Prepare the journal entry to record the end of year 1 entry. c) Assume that Barney sells 5,000 Boris Company shares for $50 per share at the beginning of year 2. Prepare the journal entry required to record the sale. GENERAL JOURNAL Page 1 POST REF DESCRIPTION DEBIT DATE

Explanation / Answer

a) Investment account Dr. $443,100

To Bank account $443,100

b) Dividend receivable account Dr. $15,825

To Dividend account $15,825

Dividend account Dr. $15,825  

To Profit & Loss account Dr. $15,825

Bank account Dr. $15,825

To Dividend receivable account $15,825

c) Bank account Dr. $250,000

To Investment account $210,000

To Profit and loss account $40,000