On April 1, 2014, West Company purchased $450,000 of 6.00% bonds for $467,750 plus accrued interest as an available-for-sale security. Interest is paid on July 1 and January 1 and the bonds mature on July 1, 2019.
(a). Prepare the journal entry on April 1, 2014

(b). The bonds are sold on November 1, 2015 at 103 plus accrued interest. Amortization was recorded when interest was received by the straight-line method. Prepare all entries required to properly record the sale
Interest Revenue.............. (17,750 times 4 times divided by?? Amortization table number?)
Debt Investments (To record amortization.)
Cash............................................................(450,000 times.06 times?? Is it 1/3?)
Interest Revenue(To record Interest.)
Cash....................................................................................................DR
Gain on sale of investments.......................CR(same number as interest revenue above?)
Debt Investments.......................CR 467,750-(17,750 divided same amortization # as ...................................................................above) times another amortization#?

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Account Titles and Explanation. Apr.1,2014 .Mcnvc.. 467750 Interest Revenue. Cash 474500