Lachapelle Traders Inc. has cyclical cash flows and decided to invest some excess cash on hand by purchasing a 60-day Government of Canada treasury bill. On December 15, 2020, Lachapelle paid $99,509 for a treasury bill that has a maturity amount of $100,000, a maturity date of February 13, 2021, and a yield of 3%. Lachapelle accounts for this investment using the amortized cost model. Prepare

(a) The entry for the purchase,

(b) Any year-end accrual entry at December 31, 2020, and

(c) The entry at the maturity of the treasury bill. Round amounts to the nearest dollar. Use the account Note Investment at Amortized Cost.