PROBLEM 2(Use 6-column worksheet) You are engaged to audit the marketable securities of BATCH215 Company. In your inquiries, the accountant presented to you the account of investments. Date Particulars Debit Credit 2015 1-Jan 75,000 15-Mar 200,000 Beginning balance Purchased 2,000 shares of GRAZE common at P100 per share P2,000 for commission Sold 50 shares of BARTOLMS CO. at P10 per share, less PiS for commission Received 50% stock dividend from BART CO. 10-Apr 500 30-Jun 4,950 15-Jul Received 50% stock dividend from RICH, Inc. 5,400 31-Jul 3,000 11,500 26,000 1-Dec 4 240 30-Dec 1000 Sold 100 shares of Rich, Inc. at P30 each, P30 commission Purchased 10 BERTOLDS Bonds at 110, plus interest accrued to date; 1-Oct commission amounted to P110 15-Nov Proceeds from sale of 200 shares of GRAZE, no commission involved Proceeds from sale of 4 bonds at 105, including interest to date; commission involved amounted to P42 Soid 50 shares of BARTOLMS at P20 per share, no commission involved Additional information that were found helpful to your analysis are as follows: Beginning balance (agrees with your working papers last year) 1. BARTOLMS, COMMON - 5,000 shares P 11,000 2. RICH INC., COMMON - 900 shares 19,000 3. YLEVOL Corp., COMMON - 15,000 shares 45,000 Commission were recorded as expense Details of BERTOLDS Bonds 1. Face value P 1,000 per bond 2.1 Interest rate 12% 3. Interest dates May 1 and November 1 Required: Prepare the following: Adjusting entries - December 31, 2015 Working papers