=+Apr. 1. Received semiannual interest on the Mason City bonds. (Assume that there are no more purchases
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=+Apr. 1. Received semiannual interest on the Mason City bonds.
(Assume that there are no more purchases or sales of bonds during 2011. Also assume all subsequent interest transactions for 2011 have been recorded properly.)
Dec. 31. The available-for-sale bond portfolio was adjusted to fair values of 100 and 102 for Mason City and Noble Co. bonds, respectively.
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