ABC Company engaged in the following investment transactions during 2020 and 2021.

2020

Jan. 5 Purchased 10% of Quantas Corp. stock (10,000 shares) for $840,000.

April 1 Purchased 12% Bonds of Alpha Corporation bonds costing $400,000 at face value. These bonds are classified as available-for-sale.

May 30 Sold half of its investment in Quantas stock for $395,000.

Sep. 30 Received semiannual interest on Alpha Corporation Bonds.

Nov. 10 Received dividend of $1 per share on remaining Quantus shares.

Dec.31 Recorded any necessary adjusting entry(s) related to the above investments.

Fair value of Quantas shares were $90 per share and the fair value of the Alpha Corp. bonds were $395,000.

2021

Jan. 5 Sold the Alpha Corp. bonds for $410,000.

Prepare all journal entries related to the above investments for 2020 and 2021.