During 2019, Dana Company decided to begin investing its idle cash in marketable securities. The information contained below relates to Dana’s 2019 marketable security transactions:
Apr. 1 Purchased $20,000 face value of Solomon Inc. 12% bonds at par plus accrued interest; interest on the bonds is payable each June 30 and December 31.
June 30 Received the semiannual interest on the Solomon bonds.
Nov. 1 Purchased $30,000 face value of Edwards Company 11% bonds at par plus accrued interest; interest on the bonds is payable each June 1 and December 1.
Dec. 1 Received the interest on the Edwards bonds and sold the bonds for $30,300.
31 Received the interest on the Solomon bonds. At year-end, the market price of the Solomon bonds was $20,200.

Required:
1. Record Dana’s investment transactions for 2019.
2. Show the items of income or loss on available-for-sale investments Dana reports on its 2019 income statement.
3. Show the carrying value of Dana’s investment account on its December 31, 2019, balance sheet.