On March 14, Apple Corporation purchased 6,000 shares of Pear Inc. for $25 per share. There is no readily determinable fair value of Pear. On June 30, Pear declared an annual dividend of $0.40 per share. On August 14, Apple sold 4,000 shares of Pear for $29 per share less a brokerage fee of $225. The journal entry at the date of sale would include:.
a) a credit to gain on the sale of investments for $15,775.
b) a credit to gain on the sale of investments for $16,000.
c) a credit to gain on the sale of investments for $24,000.
d) a credit to gain on the sale of investments for $18,400.

a) a credit to gain on the sale of investments for $15,775

Explanation:

The journal entry on the date of purchase of such shares in the books of Apple would be

Investments A/C                                            Dr. 150,000

    To Cash A/C                                                                   150,000

(Being investments purchased for cash)

On the date of receipt of dividend:

Cash A/C (0.40 × 6000)                                     Dr. 2400

    To Dividend Income                                                        2400

(Being dividend received recorded)

Cash A/C (4000 × 29 - 225)                                          Dr. 115,775

    To Investments A/C (4000 shares × 25)                                   100,000

    To Gain on sale of Investments                                                   15,775  

(Being investments sold at a profit recorded)

answer: a. the kind of population living in your neighbourhood.

the census explorer data tool by the us census bureau allows the user to zoom in on any neighbourhood within the united states and find the kind of people residing in that by race and age.  

the tool needs to needs to be used twice – once in order to find what type of people reside in a neighbourhood, and then to see the age groups of the people in the same neighbourhood.

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