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no journal entry is required. the cost principle applies. 5- Multiple Choice Question 79 The account, Stock Investments, is a general ledger control account. another name for Debt Investments. a subsidiary ledger account. a long-term liability account. 6- Multiple Choice Question 59 Tan Company had these transactions pertaining to stock investments: Feb. 1 Purchased 3,000 shares of Norton Company (10%) for $48,800 cash plus brokerage fees of $1,400. June 1 Received cash dividends of $2 per share on Norton stock. Oct. 1 Sold 1,200 shares of Norton stock for $24,000 less brokerage fees of $600. The entry to record the purchase of the Norton stock would include a credit to Cash for $48,800. debit to Stock Investments for $48,800. debit to Stock Investments for $50,200.