1A

2B
3C
4B
5B
6D
7B
8D
9D kasi at cost
10 C
11 D
12 B
13 C Any discount or premium is amortized
14 C
15 A
16 (1,500.00)
17 150,000.00
18 (25,000.00)
19 300,000.00
20 800,000.00
21 75,000.00
22 (30,000.00)
23 90,000.00
24 103,250.00
25 (15,000.00) Unrealized Loss

16
Unadjusted CA 180,000.00
Sold 45,000.00 52,500.00
Adjusted CA 135,000.00 45,000.00
FV @ 28 126,000.00 Realized Gain 7,500.00
Unrealized Loss - 9,000.00 7,500.00 - 1,500.00

17
Cost FV 12.31.21 10.1.22 Realized Gain of LossAdj Balance
ABC 450,000.00 750,000.00 375,000.00 125,000.00 375,000.00
DEF 200,000.00 150,000.00 150,000.00
GHI 890,000.00 1,150,000.00 - 1,150,000.00
1,540,000.00 2,050,000.00 1,675,000.00

19
Unrealized Gain in OCI 12.21.22
MV-Cost 300,000.00

20
Sales Price 5,200,000.00
 CA 3,600,000.00
Realized Gain 1,600,000.00
x 6/12 800,000.00

21 MP
Blue 2,000 shares 15.00 30,000.00
Black 1,500 shares 30.00 45,000.00
75,000.00

22 Cost 12/31/2021 Gain/Loss 12/31/2022

FA at FVTPL 450,000.00 600,000.00 150,000.00 570,000.00

23 Cost 12/31/2021 Gain/Loss 12/31/2022

FA at FVTOCI 450,000.00 480,000.00 30,000.00 540,000.00

24 FV
3,500 shares 29.50 103,250.00

25 12/31/2021 - 25,000.00
12/31/2022 - 40,000.00 - 15,000.00 Unrealized Loss
FV Gain/Loss

1,500,000.00 - 50,000.00
Gain/Loss
- 30,000.00

Acc. Gain/Loss
90,000.00
 1C
2D
3D
4C
5B
6C
7C
8D
9A
10 B
11 313,000.00
12 1,040,000.00
13 38,000.00
14
15
16
17
18
19
20

11-13
11 Investment in Equity Securities 313,000.00 (1,000 x 300 + 13,000)
Cash 313,000.00

12 Investment in Equity Securities 1,040,000.00 (4,000 x 250 + 40,000)

Cash 1,040,000.00

13 Cash 405,000.00
Loss On sale of investment 38,000.00
Investment in Equity Securities 443,000.00 (313,000+(500/4000x1,040,000)
+(500/4000x1,040,000)