5.

Easton Company prepares annual adjusting entries only.During the third quarter of Fiscal Year 2018, Easton Companyacquired the following trading securities:

Date	Company	# of Shares	Price per Share
8/15	X Company	1,500	$46
9/25	Y Company	1,250	30
9/30	Z Company	1,000	22

On November 10th, Easton Company sold the Y Companystock for $31 per share. On December 15th, Z Company paid dividendsof $0.12 per share. The following were the year-end marketvalues:

Company	FMV per Share
X Company	$51
Y Company	15
Z Company	25

What the total dollar values that Easton Company shouldrecord for the Unrealized Gain or (Loss) onTrading Securities for 2018? Enter a Loss as a negativenumber.

6.

Arundel Company uses aging to estimateuncollectibles.  At the end of the fiscal year, December31, 2018, Accounts Receivable has a balance that consistsof:

Dollar Value	Age of Account	Estimated Collectible
$235,000	< 30 days old	98.0%
60,000	30 to 60 days old	95.0%
25,000	61 to 120 days old	77.0%
6,000	> 120 days old	17.0%

The current unadjusted Allowance for UncollectibleAccounts balance is a debit balance of $2,000 and the Bad DebtExpense accounts has an unadjusted balance of zero. After theadjusting entry is made, what will be the dollar balances inthe Allowance for Doubtful Accounts? Round tonearest whole dollar.