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Security
Type
Classification
Cost (including Broker's Fees)
1
Equity
Trading
$55,000
2
Available-for-sale
106,000
3
Debt
23,000
4
40,000
Viella Company received the following interest and dividends from its securities during the year:
Interest
Dividends
$1,500
4,000
$1,000
5,500
Make the necessary journal entry (or entries) to record the receipt of interest and dividends during the year.
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