a. On February 15, paid $190,000 cash to purchase American General's 120-day short-term notes at par, which are dated February 15 and pay 6% interest (classified as held-to-maturity). b. On March 22, bought 550 shares of Frain Industries common stock at $20 cash per share plus a $110 brokerage fee (classified as long-term available-for-sale securities). c. On June 15, received a check from American General in payment of the principal and 120 days' interest on the notes purchased in transaction a. d. On July 30, paid $57,000 cash to purchase MP3 Electronics' 5% notes at par, dated July 30, 2011, and maturing on January 30, 2012 (classified as trading securities). e. On September 1, received a $0.52 per share cash dividend on the Frain Industries common stock purchased in transaction b. f. On October 8, sold 275 shares of Frain Industries common stock for $26 cash per share, less a $90 brokerage fee. g. On October 30, received a check from MP3 Electronics for three months interest on the notes purchased in transaction d. Prepare journal entries to record the above transactions involving both the short-term and long-term investments of Sophia Corp., all of which occurred during calendar year 2011. Use the account Short-Term Investments for any transactions that you determine are short term. (Use 360-days a year. Do not round intermediate calculations and round your final answers to the nearest dollar amount. Omit the "$" sign in your response.) a. Short-term investments- HTM (A.G): 190,000 Dr. Cash: 190,000 Cr. b. Long-term investment- AFS (Frain): 11,110 Dr. Cash: 11,110 Cr. c. Cash: ?? Dr. Interest Revenue: ?? Cr. Short-term investments-HTM (A.G.): ?? Cr. d.Short-term investments-trading (MP3): 57,000 Dr. Cash: 57,000 Cr. e. Cash: ?? Dr. Dividend Revenue: ?? Cr. f. Cash: 7,060 Dr. Gain on sale of L-T investments: ?? Cr. Long-term investments-AFS (Frain): ?? Cr. g. Cash: ?? Dr. Interest Revenue: ?? Cr