Reference no: EM132964251
Dolphins Corp. has the following portfolio of common shares without significant influence at December 31, 2020:
Investment Cost Fair value
Albania Inc. $ 480,000 $ 540,000
Bulgaria Ltd. 90,000 175,000
Slovakia Ltd. 75,000 75,000
Czech Corp. 220,000 200,000
Total $ 865,000 $ 990,000
Instructions
Problem 1: Provide the entries to record the year-end adjustments for these FV-NI investments, assuming Dolphins uses separate accounts for each investment holding.
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