Date
______June 17
June 30
July 31
Aug. 31
Sept. 17
Sept. 17
Dec. 17
|
Accounts Debited or (Credited)
_________________________________________Cash
Options contracts
Interest expense (revenue)
Other comprehensive income (OCI)
--To record purchase of 50 put option contracts
Cash
Options contracts
Interest expense (revenue)
Other comprehensive income (OCI)
--To record value adjustment of option contracts
Cash
Options contracts
Interest expense (revenue)
Other comprehensive income (OCI)
--To record value adjustment of option contracts
Cash
Options contracts
Interest expense (revenue)
Other comprehensive income (OCI)
--To record value adjustment of option contracts
Cash
Options contracts
Interest expense (revenue)
Other comprehensive income (OCI)
--To record option contract settlement
Cash
Options contracts
Notes payable
Interest expense (revenue)
Other comprehensive income (OCI)
--To record loan transaction for $25 million
Cash
Options contracts
Notes payable
Interest expense (revenue)
Other comprehensive income (OCI)
--To record payoff of $25 million loan
|
Debit
(Credit)
__________(53,125)
53,125
(18,750)
(6,250)
25.000
26,250
(8.750)
(17,500)
(5,000)
51,875
(46,875)
62,500
(55,625)
(46,250)
39,375
25,000,000
(25,000,000)
(25.434,375)
25,000,000
434,375 |
Balance
__________(53,125)
53,125
(53,125)
34,375
(6.250)
25,000
(53,125)
60,625
(15,000)
7,500
(53,125)
55,625
36,875
(39,375)
9,375
(9,375)
25,009,375
(25,000,000)
(9,375)
(425,000)
425,000
|