Prepare journal entries to record the following transactions and events of Kash Company.

2011


Jan. 2

Purchased 30,000 shares of Bushtex Co. common stock for $204,000 cash plus a broker’s fee of $3,480 cash. Bushtex has 90,000 shares of common stock outstanding and its policies will be significantly influenced by Kash.

Sept. 1

Bushtex declared and paid a cash dividend of $3.10 per share.

Dec. 31

Bushtex announced that net income for the year is $624,900

2012


June 1

Bushtex declared and paid a cash dividend of $3.60 per share.

Dec. 31

Bushtex announced that net income for the year is $699,750.

Dec. 31

Kash sold 10,000 shares of Bushtex for $162,500 cash.