a.	On February 15, paid $190,000 cash to purchase American General's 90-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 650 shares of Fran Industries common stock at $38 cash per share plus a $130 brokerage fee (classified as long-term available-for-sale securities).
c.	On May 15, received a check from American General in payment of the principal and 90 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, 2015, and maturing on January 30, 2016 (classified as trading securities).
e.	On September 1, received a $0.32 per share cash dividend on the Fran Industries common stock purchased in transaction b.
f.	On October 8, sold 325 shares of Fran Industries common stock for $44 cash per share, less a $110 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 Cancun Corp., all of which occurred during calendar-year 2015. Use the account Short-Term Investments for any transactions that you determine are short term. (Use 360 days in a year. Do not round your intermediate calculations.)