$5\mathrm{.}18$ Corporation A purchases $70$ shares of General Motors stock at $$50$ per share as a short$-$term investment, and pays a brokers' fee of $$350.$ It later sells these shares at $$80$ per share and pays a broker's fee of $$550.$ Prepare entries for the purchase and the sale.

$5\mathrm{.}19$ A short$-$term bond dated January $1,19$A$,$ is purchased on May $1,19$A at its par of $$80,000.$ The bond pays interest on December $31$ of $10\%.$ Prepare the entries for May $1$ and December $31.$