Carla Corp. carries an account in its general ledger called Investments, which contained debits for investment purchases, and no credits, with the following descriptions. Feb. 1, 2017 Sharapova Company common stock, $80 par, 160 shares $37,200 April 1 U.S. government bonds, 10%, due April 1, 2027, interest payable April 1 and October 1, 96 bonds of $1,000 par each 96,000 July 1 McGrath Company 12% bonds, par $53,400, dated March 1, 2017, purchased at 104 plus accrued interest, interest payable annually on March 1, due March 1, 2037 57,672 Prepare entries necessary to classify the amounts into proper accounts, assuming that all the securities are classified as available-for-sale.