Assessing Financial Statement Effects of Trading and Available-for-Sale (Debt) Securities Four transactions involving investments in marketable debt securities classified as trading follow. (1) On July 1, purchased US Treasury Bonds for $305,000 in cash. The bonds have a face value of $300,000 and pay interest semi-annually (June 30 and December 31 ) at an annual rate of 4.00$6. (2) Received cash interest payment of $6,000 on December 31. (3) Year-end market price of bonds is $308,000. (4) Received cash interest payment of $6,000 and sold all bonds on June 30 for $306,000. a. Assuming that the debt securities are classified as trading, (i.) prepare the journal entries to record the four transactions, and (ii.) post the journal entries to their respective T-accounts. (i.) - Note: Enter your answers, in transaction order, in the first open field of the appropriate column in each account