At the beginning of 2019, Able Company had the following portfolio of investments in trading securities (all of which were acquired at par value):

Security	Cost	1/1/2019 Fair Value
A	$20,000	$25,000
B	30,000	29,000
Totals	$50,000	$54,000

During 2019, the following transactions occurred:

May 3	Purchased C debt securities at their par value for $50,000.
July 1	Sold all of the A securities for $27,000 plus interest of $1,000.
Dec. 31	Received interest of $7,600 on the B and C securities. Additionally the following information was available:

	12/31/2019
Security	Fair Value
B	$29,000
C	52,500

Required:

1.	Prepare journal entries to record the preceding information.

CHART OF ACCOUNTS

Able Company

General Ledger

	ASSETS
111	Cash
113	Investment in Trading Securities
114	Investment in Available-for-Sale Securities
119	Allowance for Change in Fair Value of Investment
121	Accounts Receivable
141	Inventory
152	Prepaid Insurance
181	Equipment
189	Accumulated Depreciation
191	Investment in Held-to-Maturity Debt Securities

	LIABILITIES
211	Accounts Payable
231	Salaries Payable
250	Unearned Revenue
261	Income Taxes Payable

	EQUITY
311	Common Stock
331	Retained Earnings
390	Unrealized Holding Gain/Loss: Trading Securities
391	Unrealized Holding Gain/Loss: Available-for-Sale Securities

	REVENUE
411	Sales Revenue
431	Interest Income
441	Gain on Sale of Trading Securities

	EXPENSES
500	Cost of Goods Sold
511	Insurance Expense
512	Utilities Expense
521	Salaries Expense
532	Bad Debt Expense
540	Interest Expense
541	Depreciation Expense
559	Miscellaneous Expenses
910	Income Tax Expense

May 3, 2019	Investment in Held-to-Maturity Debt Securities	50,000
	Cash		50,000
July 1, 2019	Cash	28,000
	Unrealized Holding Gain/Loss: Trading Securities	6,000
	Investment in Held-to-Maturity Debt Securities		25,000
	Interest Income		1,000
	Gain on Sale of Trading Securities		2,000
December 31, 2019	Unrealized Holding Gain/Loss: Trading Securities	1,000
	Investment in Held-to-Maturity Debt Securities	2,500
	Unrealized Holding Gain/Loss: Trading Securities		2,500

I need help for the ones in bold.