17.4 (L01) (Debt Investments) Assume the same information as in E17.3 (in the picture)except that Roosevelt has an active trading strategy for these bonds. The fair value of the bonds at December 31 of each year end is as follows. 2019  $ 534.200 2020 $ 515,000 2021  $ 513,000 2022 $ 517,000 2023 $ 500,000 Instructions a. Prepare the journal entry at the date of the bond purchase. b. Prepare the journal entries to record the interest received and recognition of fair value for 2019. c. Prepare the journal entry to record the recognition of fair value for 2020. d. Discuss how the response to (c) will be different assuming Roosevelt has a strategy of held-for-collection and selling.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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€ 17.4 (L01) (Debt Investments) Assume the same information as in E17.3 (in the picture)except that Roosevelt has an active trading strategy for these bonds. The fair value of the bonds at December 31 of each year end is as follows.

2019  $ 534.200

2020 $ 515,000

2021  $ 513,000

2022 $ 517,000

2023 $ 500,000

Instructions

a. Prepare the journal entry at the date of the bond purchase.

b. Prepare the journal entries to record the interest received and recognition of fair value for 2019.

c. Prepare the journal entry to record the recognition of fair value for 2020.

d. Discuss how the response to (c) will be different assuming Roosevelt has a strategy of held-for-collection and selling.

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