=+Mar. 1. Purchased $80,000 of Noble Co. 6%, 10-year bonds at face value plus accrued interest of $400. The bond is classified as an available-for-sale investment. The bonds pay interest semiannually on February 1 and August 1.

Apr. 16. Purchased $105,000 of Mason City 4%, 15-year bonds at face value plus accrued interest of $175. The bond is classified as an available-for-sale investment. The bonds pay interest semiannually on April 1 and October 1.