Bond $($held$-$to$-$maturity$)$ investments

Journalize the entries to record the following selected held$-$to$-$maturity investment transactions for Beacon Trust: If an amount box does not require an entry, leave it blank.

a$.$ Purchased for cash $$528,000$ of Vasquez City $7\%$ bonds at $100$ plus accrued interest of $$9,240.$

b$.$ Received first semiannual interest payment.

c$.$ Sold $$264,000$ of the bonds at $99$ plus accrued interest of $$1,540.$

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