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2018 Jan. 5 Purchased Vince Company's $450,000 bond at face value. Collard classified the 7% on June 30 and December 31 and matures on December

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2018 Jan. 5 Purchased Vince Company's $450,000 bond at face value. Collard classified the 7% on June 30 and December 31 and matures on December 31, 2021. Management's intent is to keep the bonds for several years. Received an interest payment from Vince. Received an interest payment from Vince. Adjusted the investment to its current market value of $443,500 Jun. Dec. 30 31 31

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