The accountant for Trader Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available:

On February 15, Jewel Company buys bonds of Marcelo Corporation for $201,710 cash. This debt investment is classified as available-for-sale securities. This is the company’s first and only investment in available-for-sale securities. Jewel Company sells 30% of the Marcelo Corporation debt investment on November 17 of the current year for $105,400 cash. The entry to record this sale includes a:

A company paid $36,800 to acquire 7% bonds with a $39,000 maturity value. The company intends to hold the bonds to maturity. The cash proceeds the company will receive when the bonds mature equal:

In preparing a company's statement of cash flows using the indirect method, the following information is available:

Match the following terms and definitions

Landmark Corporation buys $450,000 of Schroeter Company's 6%, 5-year bonds payable, at par value on September 1. Interest payments are made semiannually. Landmark plans to hold the bonds for the 5-year life. When the bonds mature, the journal entry to record the proceeds will be:

A company purchased $123,000 of 6% bonds on May 1 at par value. The bonds pay interest on March 1 and September 1. The amount of interest accrued on December 31 (the company's year-end) would be:

MotorCity, Incorporated purchased 59,000 shares of Shaw common stock for $270,000. This represents 40% of the outstanding stock. The entry to record the transaction includes a:

On February 15, Jewel Company buys 7,700 shares of Marcelo Corporation at $28.60 per share. The stock is classified as a stock investment with insignificant influence. This is the company’s first and only stock investment. On March 15, Marcelo Corporation declares a dividend of $1.22 per share payable to stockholders of record on April 15. Jewel Company received the dividend on April 15 and ultimately sells half of the Marcelo Corporation stock on November 17 of the current year for $29.37 per share. The fair value of the remaining 3,850 shares is $29.57 per share. The amount that Jewel Company should report in the asset section of its year-end December 31 balance sheet for its investment in Marcelo Corporation is:

A machine with a cost of $141,000 and accumulated depreciation of $96,000 is sold for $55,500 cash. The amount that should be reported as a source of cash under cash flows from investing activities is: