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Yerbury Corp. manufactures construction equipment. Journalize the entries to record the following selected equity investment transactions completed by Yerbury during a recent year. Refer to the Chart of Accounts for exact wording of account titles. When required, round your answers to the nearest dollar.

Feb. 2 Purchased for cash 5,300 shares of Wong Inc. stock for $20 per share plus a $110 brokerage commission.
Mar. 6 Received dividends of $0.30 per share on Wong Inc. stock.
June 7 Purchased 2,000 shares of Wong Inc. stock for $26 per share plus a $125 brokerage commission.
July 26 Sold 6,000 shares of Wong Inc. stock for $35 per share less a $100 brokerage commission. Yerbury assumes that the first investments purchased are the first investments sold.
Sept. 25 Received dividends of $0.40 per share on Wong Inc. stock.

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Answer:

Yerbury Corp.

Journal Entries:

Feb. 2 Debit Investment in Wong Inc. $106,110

Credit Cash $106,110

To record the purchase of 5,300 shares of Wong Inc. stock for $20 per share plus a $110 brokerage commission.

Mar. 6 Debit Cash $1,590

Credit Dividend Revenue $1,590

To record the receipt of dividends of $0.30 per 5,300 shares on Wong Inc. stock.

June 7 Debit Investment in Wong Inc. $52,125

Credit Cash $52,125

To record the purchase of 2,000 shares of Wong Inc. stock for $26 per share plus a $125 brokerage commission.

July 26 Debit Cash $210,000

Credit Investment in Wong Inc. $124,354

Credit Gain from Investment in Wong Inc. $85,646

To record the sale of 6,000 shares of Wong Inc. stock for $35 per share less a $100 brokerage commission.

Sept. 25 Debit Cash $ 520

Credit Dividends revenue $ 520

To record the receipt of dividends of $0.40 per 1,300 shares on Wong Inc. stock.

Step-by-step explanation:

a) Data and Analysis:

Feb. 2 Investment in Wong Inc. $106,110 Cash $106,110

5,300 shares of Wong Inc. stock for $20 per share plus a $110 brokerage commission.

Mar. 6 Cash $1,590 Dividend Revenue $1,590

dividends of $0.30 per share on Wong Inc. stock.

June 7 Investment in Wong Inc. $52,125 Cash $52,125

2,000 shares of Wong Inc. stock for $26 per share plus a $125 brokerage commission.

July 26 Cash $210,000 Investment in Wong Inc. $124,354 Gain from Investment in Wong Inc. $85,646

6,000 shares of Wong Inc. stock for $35 per share less a $100 brokerage commission. Yerbury assumes that the first investments purchased are the first investments sold.

Sept. 25 Cash $ 520 Dividends revenue $ 520 dividends of $0.40 per 1,300 shares on Wong Inc. stock.

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