Audit
Audit
Investment at FVTOCI
Raneses, Inc. 32,000 1,376,000 1,440,000
Antonette, Inc. 240,000 6,240,000 5,840,000
Elcana, Inc. 80,000 960,000 1,280,000
Cash 10,000
Interest Receivable 10,000
Cash 152,000
Trading Securities - Belanger, Inc. 144,000
Gain on sale of Trading Securities 8,000
Cash 48,000
Retained Earnings 3,200
FVTOCI Securities 51,200
Cash 10,000
Interest Income 10,000
Cash 240,000
Interest Income 240,000
The market values of the shares and the bonds on December 31, 2019, are as follows:
Raneses, Inc.
Unrealized Gain - OCI 64,000
Unrealized Loss - OCI 32,000
FVTOCI Securities 96,000
Zero
482,400
11,466,400