2. Ivanhoe Corporation had these transactions pertaining to debt investments:

Jan.	1		Purchased 98 Martine Co. 10% bonds (each with a face value of $1,000) for $98,000 cash. Interest is payable annually on July 1 and January 1.
July	1		Received annual interest on Martine Co. bonds.
July	1		Sold 30 Martine Co. bonds for $34,780.

Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 1Jul. 1Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 1Jul. 1Dec. 31	enter an account title to record interest	enter a debit amount	enter a credit amount
	enter an account title to record interest	enter a debit amount	enter a credit amount
	(To record interest)
choose a transaction date Jan. 1Jul. 1Dec. 31	enter an account title to record sale of bonds	enter a debit amount	enter a credit amount
	enter an account title to record sale of bonds	enter a debit amount	enter a credit amount
	enter an account title to record sale of bonds	enter a debit amount	enter a credit amount
	(To record sale of bonds)