並按(c)消除成本法(假設 X5 年亦採用消除成本法)，

(d)等比例重編法(假設 X5 年亦採用等比例重編法)作 X6 年重估價分錄。

三、Abott Ltd. issues $315,000 of 4%, 15-year bonds dated January 2, 2014, that pay interest semiannually on June 30 and December 31. They are issued at $253,263, and their market rate is 6% at the issue date. Abott Ltd. applies effective interest method for amortization of bonds. Required: 1. Prepare the January 2, 2014, journal entry to record the bonds' issuance. (5%)

2. Determine the total bond interest expense to be recognized over the bonds' life. (5%)

3. Prepare the journal entries to record the first two interest payments.(10%)

四、Clark Enterprises, which began operations in 2013, invests in long-term available-for-sale securities. Following is a series of transactions and events involving its long-term investment activities. 2013 Mar. 10 Purchased 1,000 shares of Apple at $23.00 per share plus $240 commission. Apr. 7 Purchased 1,300 shares of Ford at $46.20 per share plus $225 commission. Sept.1 Purchased 1,500 shares of Polaroid at $25.00 per share plus $195 commission. Dec. 31 Per share market values for stocks in the portfolio are: Apple, $24.00; Ford, $42.00; Polaroid, $27.00. 2014 Apr. 26 Sold 1,300 shares of Ford at $44.00 per share less a $250 commission. June 2 Purchased 1,800 shares of Duracell at $19.25 per share plus a $235 commission. June 14 Purchased 600 shares of Sears at $22.50 per share plus a $470 commission. Nov. 27 Sold 1,500 shares of Polaroid at $29 per share less a $198 commission. Dec.31 Per share market values for stocks in the portfolio are: Apple, $26.00; Duracell, $18.00; Sears, $25.00. Required 1. Determine the (a) total costs, (b) total market adjustments, and (c) total market values for the portfolio of long-term available-for-sale securities at each year-end.(18%)

2. Determine (a) the realized gains and losses and (b) the unrealized gains or losses for the portfolio of long-term available-for-sale securities at each year-end.(12%)

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