Bentz Corporation bought and sold several securities during 2021. Listed below is a summary of the transactions:

February 17	Purchased $102,000 of U.S. Treasury 6% bonds at par.
	The security is to be held for short-term profits.
October 5	Sold half of the U.S. Treasury bonds for $51,500.

Required:

Prepare the journal entries for the above transactions. Show calculations.