Culver Corp. carries an account in its general ledger called Investments, which contained debits for investment purchases, and no

credits, with the following descriptions.

Feb. $1,2020$ Sharapova Company common stock, $$100$ par, $200$ shares

April $1$ U$.$S$.$ government bonds, $11\%,$ due April $1,2030,$ interest payable April $1$ and October $1,108$ bonds of

$$1,000$ par each

$108,000$

July $1$

McGrath Company $12\%$ bonds, par $$54,100,$ dated March $1,2020,$ purchased at $104$ plus accrued

interest, interest payable annually on March $1,$ due March $1,2040$

$($a$)$

Prepare entries necessary to classify the amounts into proper accounts, assuming that the debt securities are classified as

available$-$for$-$sale. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is

required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$