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Year 1 Year 2 Year 3 Prepare journal entries to record these transactions and the year-end fair value adjustments to the portfolio of long-term available-for-sale debt securities. No General Journal Credit Date February 27 Debit 161,000 1 Debt investments - AFS Cash 161,000 2 June 21 61,200 Cash Gain on sale of debt investments Debt investments - AFS 1.710 59,490 3 June 30 Debt investments - AFS Cash 54,900 54,900 4 August 03 Cash Loss on sale of debt investments Debt investments - AFS 0 0 0 0 0 0 13,800 3,300 17,100 5 November 01 23.400 Cash Gain on sale of debt investments Debt Investments - AFS 4,950 18.450 6 Deceber 31 Unrealized gain Equity Fair value adjustment-AFS 900 9008 (Year 2 Year 1 Year 2 Year 3 Prepare journal entries to record these transactions and the year-end fair value adjustments to the portfolio of long-term available-for-sale debt securities. No Date April 15 Credit 1 General Journal Cash Gain on sale of debt investments Debt investments - AFS Debit 28.000 3,000 25.000 2 July 05 Cash Loss on sale of debt investments Debt investments - AFS OOO 3 July 22 Debt investments - AFS Cash 17,100 17.100 4 August 19 Debt investments - AFS Cash 18,450 18,450 5 December 31 Fair value adjustment - AFS Unrealized gain - Equity 3.360 X 3.3608 Required information Problem 15-2A (Algo) Recording, adjusting, and reporting available for sale debt securities LO P3 The following information applies to the questions displayed below] Mead Incorporated began operations in Year 1. Following is a series of transactions and events involving its long-term debt investments in available-for-sale securities Year 1 January 20 Purchased Johnson & Johnson bonds for $25,000. February 9 Purchased Sony notes for $59,490. June 12 Purchased Mattel bonds for $45,000 December 31 Fair values for debt in the portfolio are Johnson & Johnson $26.980; Sony, 549,050; and Mattel. $55,950. Year 2 April 15 sold all of the Johnson & Johnson bonds for $20,000 July 5 Sold all of the Mattel bonds for $39.000 July 22 Purchased Sara Lee notes for $17,100. August 19 Purchased kodak bonds for $18,450. December 31 Fair values for debt in the portfolio are Kodak. $18.900: Sara Lee, $16.500 and Sony: $63,000 Year 3 February 27 Purchased Microsoft bonds for $161.000 June 21 Sold 11 of the Sony notes for 561,200 June 30 Purchased Black & Decker bands for $54.900. August 3 Sold all of the 5ara Lee notes for $13,800. November 1 sold all of the Kodak bonds for $23,400. December 31 Fair values for debt in the portfolio are Black & Decker $57.00 and Microsoft, 3159.500