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%)

114年 - [無官方正解]114 臺灣綜合大學系統_學士班轉學生考試試題：會計學#138157

111年 - 111 國立臺北大學_日間學士班轉學生招生考試試題_會計學系日間學士班2年級：會計學#147791

110年 - 110 國立政治大學_碩士班招生考試_會計學系/會計組、稅務組:會計學#125376

110年 - 110 國立政治大學_碩士班招生考試_財政研究所:會計學#125253

110年 - 110 國立政治大學_碩士班招生考試_財政所:會計學#123405

110年 - [非官方正解]110 國立中央大學_碩士班招生考試_企業管理學系/工商管理丁組(一般生):會計學#103877

110年 - [非官方正解]110 國立宜蘭大學_碩士班招生考試_應用經濟與管理學系應用經濟學及經營管理（聯合招生）：會計學#102103

109年 - 109 國立臺北大學_日間學士班曁進修學士班轉學生招生考試試題_會計學系學士班2年級：會計學#147592

109年 - [非官方正解]109 東吳大學_轉學生招生考試_商學（進修學士班）二年級︰會計學#105831

109年 - [非官方正解]109 國立宜蘭大學_碩士班招生考試_應用經濟與管理學系應用經濟學碩士班及經營管理：會計學#103274