Bond $($Held$-$to$-$Maturity$)$Investment

Journalize the entries to record the following selected bond investment transactions for Marr Products:

If an amount box does not require an entry, leave it blank.

a$.$ Purchased for cash $$102,000$ of Hotline Inc. $8\%$ bonds at $100$ plus accrued interest of $$1,360.$

b$.$ Received first semiannual interest payment.

c$.$ Sold $$68,000$ of the bonds at $102$ plus accrued interest of $$520.$

d$.$ Received face value of remaining bonds at their maturity.