Explaining entry to record sale of the stock


1. Use information given below to answer this question:

 

Nagen Company had these transactions pertaining to stock investments:

 

Feb. 1 bought 2,000 shares of Cagney Company (10%) for $33,200 cash plus brokerage fees of $800. June 1 Received cash dividends of $2 per share on Cagney stock. Oct. 1 Sold 800 shares of Cagney stock for $16,000 less brokerage fees of $400. Entry to record sale of the stock would comprise:

 

a. debit to Cash for $16,000.

 

b. credit to Gain on Sale of Stock Investments for $800.

 

c. debit to Stock Investments for $13,600.

 

d. credit to Gain on Sale of Stock Investments for $2,000.

 

2. On January 1, Barone Company bought as short-term investment a $1,000, 8% bond for $1,050. Bond pays interest on January 1 and July 1. Bond is sold on October 1 for $1,200 plus accrued interest. Interest has not been accrued since last interest payment date. Determine entry to record cash proceeds at the time the bond is sold?

 

a. 1

 

b. 2

 

c. 3

 

d. 4

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Accounting Basics: Explaining entry to record sale of the stock
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