Brook Ltd. purchased 70 Meissner AG 9%, 10-year, 1,000 bonds on

January 1, 2020, for 70,000. The bonds pay interest annually on

January 1. Brook's business model is to hold these bonds for trading .The market value of the bonds was

70,525 at the end of 2020. On January 1, 2021,Brook sold 40 of the

bonds for 40 200

Q: Prepare the entry.