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Bridget Martinho

Pr. 1
4/1/2012

11/1/2013

Pr. 2

Pr. 3
a.

b.

c.

d.

Pr. 4
a.

Debt investments
Interest revenue
Cash

332,600
4,800
337,400

Interest revenue
Debt investment

800

Cash
Gain on Sales
Debt investment

329,600

Cost
share of net income
share of dividend
Bal in Agees equity investment

500,000
108,000
-48,000
560,000

800

800
328,800

Unrealized loss (trading securities) 12,000


Fair value adjustment (trading)

12,000

Cash
153,500
Loss on sale of investments
5,500
Investment trading (Thomas)

159,000

Investment trading (werth)


Cash

27,550
27,550

Fair value adjustment (trading)


23,450
Unrealized gain (investment securities)

Installment A/R
Installment sales

900,000

Cash
Installment A/R

300,000

23,450

900,000

300,000

b.

c.

d.

Pr. 5
a.

Cost of installment sales


Inventory

540,000

Installment sales
Cost of installment sales
Deferred Profit

900,000

Deferred Profit
Realized Profit

120,000

540,000

540,000
360,000

120,000

(2700000/13500000) X 7500000

1,500,000

b.

(7800000/15000000) X 6000000
less gross profit (2012)
gross profit 2013

3,120,000
-1,500,000
1,620,000

c.

Construction in progress
1,620,000
Construction expenses
5,100,000
Long-term contracts revenue

6,720,000