On February 1, 2023, Snappy Printing Inc. purchased 4% Telus bonds with a face value of $5,000 for $4,900 (including transaction fees of $50) as a non-strategic investment. Interest is paid quarterly beginning May 1, 2023. The bonds mature February 1, 2030. Record the entries on February 1 and May 1 using the amortized cost method as management has the intent to hold the bonds to maturity. Assume the market interest rate is 4.25%.