Sunland Corp. carries an account in its general ledger called Investments, which contained debits for investment purchases, and no credits, with the…

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Feb. 1, 2017Sharapova Company common stock, $120 par, 240 shares$34,300April 1U.S. government bonds, 12%, due April 1, 2027, interest payable April 1 and October 1, 108 bonds of $1,000 par each108,000July 1McGrath Company 12% bonds, par $50,000, dated March 1, 2017, purchased at 104 plus accrued interest, interest payable annually on March 1, due March 1, 203754,000

Sharapova Company common stock$31,000

U.S. government bonds130,500

McGrath Company bonds62,400

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