At december 31, 2017, the available-for-sale debt portfolio for carla, inc. is as follows. security cost fair value unrealized gain (loss) a $35,875 $30,750 $(5,125 ) b 25,625 28,700 3,075 c 47,150 52,275 5,125 total $108,650 $111,725 3,075 previous fair value adjustment balance—dr. 820 fair value adjustment—dr. $2,255 on january 20, 2018, carla, inc. sold security a for $30,955. the sale proceeds are net of brokerage fees. prepare the adjusting entry at december 31, 2017, to report the portfolio at fair value. show the balance sheet presentation of the investment-related accounts at december 31, 2017. prepare the journal entry for the 2018 sale of security a.

The struter partnership has total partners’ equity of $510,000, which is made up of main, capital, $400,000, and frist, capital, $110,000. the partners share net income and loss in a ratio of 80% to main and 20% to frist. on november 1, adison is admitted to the partnership and given a 15% interest in equity and a 15% share in any income and loss. prepare journal entries to record the admission of adison for a 15% interest in the equity and a 15% share in any income and loss under the following independent assumptions. (1) record the admission of adison with an investment of $90,000 for a 15% interest in the equity and a 15% share in any income and loss. (2) record the admission of adison with an investment of $120,000 for a 15% interest in the equity and a 15% share in any income and loss. (3) record the admission of adison with an investment of $80,000 for a 15% interest in the equity and a 15% share in any income and loss.

Most states have licensing registration requirements for child care centers and family daycare homes. these usually include minimum standard for operation. which of the following would you most likely find required in a statement of state licensing standards for child care centers?

Asmartphone manufacturing company uses social media to achieve different business objectives. match each social media activity of the company to the objective it the company achieve.