a. On February 15, paid $180,000 cash to purchase GMI's 90-day short-term notes at par, which are dated February 15 and pay 7% interest (classified as held-to-maturity). b. On March 22, bought 600 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 $54,000 cash to purchase MP Incorporated's 6%, six-month notes at par, dated July 30 (classified as trading securities). e. On September 1, received a $0.60 per share cash dividend on the Fran Incorporated common stock purchased in part b. f. On October B, sold 300 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 Prepare journal entries to record the above transactions involving both the short-term and long-term investments of Cancun Corporation, all of which occurred during the current year. (Use 360 days in a year. Do not round your intermediate calculations. Round your answers to the nearest whole dollar.)