Bocelli Co. purchased $117,000 of 9%, 20-year Sanz County bonds on May 11, Year 1, directly from the county, at their face amount plus accrued interest. The bonds pay semiannual interest on April 1 and October 1. On October 31, Year 1, Bocelli Co. sold $30,000 of the Sanz County bonds at 96 plus $225 accrued interest less a $110 brokerage commission.

Provide journal entries for the following (refer to the Chart of Accounts for exact wording of account titles):

a.	The purchase of the bonds on May 11 plus 40 days of accrued interest; assume a 360-day year.
b.	Semiannual interest on October 1.
c.	Sale of the bonds on October 31.
d.	Adjusting entry for accrued interest of $1,958 on December 31, Year 1.

On February 22, Stewart Corporation acquired 9,100 shares of the 200,000 outstanding shares of Edwards Co. common stock at $38 plus commission charges of $165. On June 1, a cash dividend of $2.15 per share was received. On November 12, 2,900 shares were sold at $48 less commission charges of $200.

Using the cost method, journalize the entries for (a) the purchase of stock, (b) the receipt of dividends, and (c) the sale of 2,900 shares. Refer to the Chart of Accounts for exact wording of account titles. When required, round your answers to the nearest dollar.

please answer both- if you can't please answer the first one