A dividend is declared January 5, 2011, and paid January 25, 2011, in bonds
held as an investment. The bonds have a book value of $90,000 and a fair value
of $125,000.
Prepare the entry for this item.
解答:
2011/1/5
Debt Investments 35,000
Unrealized holding gain or loss-Income 35,000
Retained Earnings 125,000
Properly Dividends Payable 125,000
2011/1/25
Preperly Dividends Payable 125,000
Debt Investment 125,000
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