Amount of investment income


Question 1. Prepare the journal entries for the following transactions for Guang Corporation for 20x1 and 20x2. Please provide

Provide all explanations.

20x1

Aug. 13 Purchased 1,000 share of Nestor Corporation stock for $30,000.

These shares were purchased primarily for trading purposes.

Oct. 5 Purchased 4,000 shares of Sapsara Corporation stock for $68,000.

These shares were purchased primarily for trading purposes.

Nov. 1 Invested $98,000 in l20-day U.S. Treasury bills that have a maturity

value of $100,000.

Dec. 31 The market value of the Nestor Corporation share is $31,000, and

the market value of the Sapsara

Corporation stock is $63,000. A year-end adjustment is made.

31 A year-end adjustment is made for accrued interest on the Treasury bills.

2002

Mar. 1 Received maturity value of U.S. Treasury bills in cash.

Apr. 14 Sold all 1,000 shares of Nestor Corporation stock for $30,800.

Sept. 22 Received dividends of $1 per share from Sapsara Corporation.

Dec. 31 The market value of the Sapsara Corporation shares is $70,000. A year-end adjustment is made.

Question 2. Knabe Corporation purchased 3,000 shares of Duncan Corporation common stock for $80 per share on January 1, 20x7, as a long-term investment. Duncan reported net income of $70,000 and $90,000 for 20x7 and 20x8, respectively, and paid dividends of $25,000 and $30,000 during 20x7 and 20x8, respectively. Duncan has a total of 10,000 shares outstanding. Compute the following amounts.

a. Amount of investment income recognized by Knabe Corporation during 20x7

b. Balance of Investment in Duncan Corporation account at end of 20x7

c. Amount of investment income recognized by Knabe Corporation during 20x8

d. Balance of Investment in Duncan Corporation account at end of 20x8

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