e 17 3

5
7
9
16
20
a debt investment 537,907.40
cash 537,907.40

b debt investment cash received interest revenue ammortization

537,907.40 60,000.00 53,790.74 6,209.26
15.00 531,698.14 60,000.00 53,169.81 6,830.19 2,501.86
16.00 524,867.95 60,000.00 52,486.80 7,513.20 (9,867.95) (12,369.81)
17.00 517,354.75 60,000.00 51,735.47 8,264.53
18.00 509,090.22 60,000.00 50,909.02 9,090.22
19.00 500,000.00
c cash 60,000.00
interest revenue 53,790.74
debt investment 6,209.26
d cash 60,000.00
interest revenue 53,169.81
debt investment 6,830.19
a debt invesment 537,907.40
cash 537,907.40
b fv adjustment 2,501.86
UG/L-Income 2,501.86
c UG/L-Income 12,369.81
fv adjustment 12,369.81
a 126,000.00
b FV Adjustment 25,000.00
UG/L-Income 25,000.00
a UG/L-Income 1,400.00
FV Adjustment 1,400.00
b Cash 9,500.00
loss on sale of equity investment 500.00
equity investment 10,000.00
c FV AdjustmFV Adjustment 1,200.00
UG/L-Income 1,200.00
a UG/L-Income 5,900.00
FV Adjustment 5,900.00
b Cash 66,300.00 66,300.00
Loss on sale of equity investment 5,200.00
equity investment - parker 71,500.00
c investment expense 1,300.00
equity investment 52,500.00
cash 53,800.00
d UG/L-Income 3,200.00
FV Adjustment 3,200.00
recorded investment 400,000.00 25,000.00
$262,960.18
87,039.82

a #VALUE!
b loss on impairment #VALUE!
debt investment #VALUE!
c debt investment #VALUE!
recovery of impairment loss #VALUE!