Pina Company purchased, on January 1, 2017, as a held-to-maturity investment, $74,000 of the 8%, 5-year bonds of Chester Corporation for $68,389, which provides an 10% return.

Prepare Pina’s journal entries for (a) the purchase of the investment, and (b) the receipt of annual interest and discount amortization. Assume effective-interest amortization is used. (Round answers to 0 decimal places, e.g. 1,225. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select “No Entry” for the account titles and enter 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
(a)
(b)

Carla Company purchased, on January 1, 2017, as an available-for-sale security, $67,000 of the 11%, 5-year bonds of Chester Corporation for $62,287, which provides an 13% return.

Prepare Carla’s journal entries for (a) the purchase of the investment, (b) the receipt of annual interest and discount amortization, and (c) the year-end fair value adjustment. (Assume a zero balance in the Fair Value Adjustment account.) The bonds have a year-end fair value of $63,650. (Round answers to 0 decimal places, e.g. 1,225. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select “No Entry” for the account titles and enter 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title to record the item under point A	enter a debit amount	enter a credit amount
	enter an account title to record the item under point A	enter a debit amount	enter a credit amount
(b)	enter an account title to record the item under point B	enter a debit amount	enter a credit amount
	enter an account title to record the item under point B	enter a debit amount	enter a credit amount
	enter an account title to record the item under point B	enter a debit amount	enter a credit amount
(c)	enter an account title to record the item under point C	enter a debit amount	enter a credit amount
	enter an account title to record the item under point C	enter a debit amount	enter a credit amount

Pronghorn Company has a stock portfolio valued at $5,200. Its cost was $4,700. If the Fair Value Adjustment account has a debit balance of $290, prepare the journal entry at year-end. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select “No Entry” for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit

				Investment Classifications
(a)		A bond that will mature in 4 years was bought 1 month ago when the price dropped. As soon as the value increases, which is expected next month, it will be sold.		Available-for-Sale Debt SecuritiesHeld-to-Maturity Debt SecuritiesNone of the aboveTrading Debt Securities
(b)		10% of the outstanding stock of Farm-Co was purchased. The company is planning on eventually getting a total of 30% of its outstanding stock.		Available-for-Sale Debt SecuritiesHeld-to-Maturity Debt SecuritiesNone of the aboveTrading Debt Securities
(c)		Bonds were purchased in December of this year. The bonds are expected to be sold in January of next year.		Available-for-Sale Debt SecuritiesHeld-to-Maturity Debt SecuritiesNone of the aboveTrading Debt Securities
(d)		Bonds that will mature in 5 years are purchased. The company would like to hold them until they mature, but money has been tight recently and they may need to be sold.		Available-for-Sale Debt SecuritiesHeld-to-Maturity Debt SecuritiesNone of the aboveTrading Debt Securities
(e)		Preferred stock was purchased for its constant dividend. The company is planning to hold the preferred stock for a long time.		Available-for-Sale Debt SecuritiesHeld-to-Maturity Debt SecuritiesNone of the aboveTrading Debt Securities
(f)		A bond that matures in 10 years was purchased. The company is investing money set aside for an expansion project planned 10 years from now.

On January 1, 2017, Skysong Company acquires $280,000 of Spiderman Products, Inc., 8% bonds at a price of $253,099. Interest is received on January 1 of each year, and the bonds mature on January 1, 2020. The investment will provide Skysong Company a 12% yield. The bonds are classified as held-to-maturity.

(a) Prepare a 3-year schedule of interest revenue and bond discount amortization, applying the straight-line method. (Round answers to 0 decimal places, e.g. 2,500.) Schedule of Interest Revenue and Bond Discount Amortization Straight-line Method Bond Purchased to Yield Date Cash Received Interest Revenue Bond Discount Amortization Carrying Amount of Bonds 1/1/17 $ $ $ $ 1/1/18 1/1/19 1/1/20

Presented below is selected information related to the financial instruments of Oriole Company at December 31, 2017. This is Oriole Company’s first year of operations.

		Carrying Amount		Fair Value (at December 31)
Investment in debt securities (intent is to hold to maturity)		$39,700		$40,800
Investment in Chen Company stock		839,900		957,400
Bonds payable		237,500		214,900

(a) Oriole elects to use the fair value option for these financial instruments (the fair value option for financial liabilities is discussed in Chapter 14). Assuming that Oriole’s net income is $101,400 in 2017 before reporting any securities gains or losses, determine Oriole’s net income for 2017 (assume that the difference between the carrying value and fair value is due to credit deterioration).

Oriole’s net income for 2017

$

(b) Record the journal entry, if any, necessary at December 31, 2017, to record the fair value option for the bonds payable. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select “No Entry” for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31, 2017

Nash Company has the following securities in its investment portfolio on December 31, 2017 (all securities were purchased in 2017): (1) 2,900 shares of Anderson Co. common stock which cost $52,200, (2) 10,600 shares of Munter Ltd. common stock which cost $614,800, and (3) 6,400 shares of King Company preferred stock which cost $262,400. The Fair Value Adjustment account shows a credit of $9,900 at the end of 2017. In 2018, Nash completed the following securities transactions. 1. On January 15, sold 2,900 shares of Anderson’s common stock at $22 per share less fees of $2,270. 2. On April 17, purchased 900 shares of Castle’s common stock at $32 per share plus fees of $1,920. On December 31, 2018, the market prices per share of these securities were Munter $60, King $40, and Castle $21. In addition, the accounting supervisor of Nash told you that, even though all these securities have readily determinable fair values, Nash will not actively trade these securities because the top management intends to hold them for more than one year.

Prepare the entry for the security sale on January 15, 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select “No Entry” for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 15, 2018

– Essay Answers | www.essayanswers.org

In this assignment, you will summarize beliefs about the origin of the universe and life, including what Christians believe, what you believe, and how people’s beliefs about origins might impact how they live.

After reflecting on chapters 1 and 2 of Genesis, create a 15-slide presentation covering the following topics, paying particular emphasis on item three:

1. Briefly explain the Genesis account of creation (first two chapters). The point is not to retell all aspects of the story in detail, but just to make the message of the Bible clear.
2. Explain and support your interpretation of the origin of the universe. Here you may want to address evolution, age of the earth, and whether or not it can be reconciled with the message of the Bible.
3. Express how your understanding of the origin of the universe impacts your worldview, specifically your view of God, of humanity, and responsibility to care for the earth.

The first slide will be the title slide including your name and course information. The last slide(s) will be your list of references. You may use the textbook, the overview, or other scholarly references. Cite all sources, including the Bible, as you would in an essay. The in-text citations should be placed on the actual slides in the presentation so the audience can see them. Put basic content on the actual slides and elaborate on all your points in the slide notes. Also, utilize the attached “Origins Presentation Template” to complete the assignment.

In an effort to keep the file sizes reasonable, use no more than four low-resolution images. As in all aspects of this course, show respect for all other views, with no condescension. Keep your presentation positive and focused on what you believe, not on what you do not believe.

Use two to four resources, in addition to the Bible.

While GCU style is not required for the body of this assignment, solid academic writing is expected, and documentation of sources should be presented using GCU formatting guidelines, which can be found in the GCU Style Guide, located in the Student Success Center.

This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.

I have attached the document with 4 discussions and I need to reply to each one of them in 150 words. APA format

After reading Chapter 14 and reviewing the lecture powerpoint (located in lectures tab), please answer the following questions. Each question must have at least 3 paragraphs and you must use at 3 least references (APA) included in your post.

1. What signs might alert you to a potential professional boundary violation or crossing?

2. Contrast the terms terminal sedation , rational suicide, and physician-assisted suicide.

APA STYLE (times new roman 12)

Running head: discussion questions week 14