Nama: Dwi Nur Rochmad Sumarsono

NIM: 202030147

STQ
1 D. They are required to by law

solution
Corporation are not required to by law to
invest in debt and equity securities.

2 A. cost.

solution
When debt Investment are purchased,
they are recorded at cost.

3 B. Debt Investment, gain of sale of debt

investment and interest receivable

solution
Credits are made to debt Investment,
Gain on sale of debt Investment and
interest receivable

BE12
1 1-Jan debt Investment 52,000
2014 cash 52,000

1-Jul Interest receivable 2,340

2014 Interest Revenue 2,340

1-Jan cash 2340

Interest receivable 2340