16. (5 points) On 01-01-16, B purchased 100,$1,0003% bonds when similar bonds were paying 3.5%. B incurred and paid $1,225 of bond purchase-related costs. The bonds were dated 01-01-16 and pay interest each January 1 and July 1 and mature on 01-01-22. B classified these bonds as a trading investment. The bonds were trading at the following amounts as of the following dates: \begin{tabular}{rr} - 033116 & 99.0 \\ - 063016 & 100.0 \\ \hline \end{tabular} On 10-31-16, B sold the bonds at 101 plus accrued interest. These bonds are B's only investment. B closes its books every quarter on 03-31, 06-30, 09-30 and 12-31. Prepare the entries B should make on: a.b.c.d.e.f.010116.033116.063016093016103116123116