a. On February 15 , paid $120,000 cash to purchase GMI's 90 -day short-term notes at par, which are dated February 15 and pay 8% interest (classified as held-to-maturity). b. On March 22, bought 900 shares of Fran Incorporated common stock at $49 cash per share. Cancun's stock investment results in it having an insignificant influence over Fran. c. On May 15, received a check from GMI in payment of the principal and 90 days' interest on the notes purchased in part a. d. On July 30, paid $36,000 cash to purchase MP Incorporated's 7%, six-month notes at par, dated July 30 (classified as trading securities). e. On September 1 , received a $0.38 per share cash dividend on the Fran Incorporated common stock purchased in part b. f. On October 8, sold 450 shares of Fran Incorporated common stock for $55 cash per share. g. On October 30, received a check from MP Incorporated for three months' interest on the notes purchased in part d