D G I L Required: Record the journal entries for the following transactions that occurred during 2019 for Hartland Company 5 Purchased 2500 shares of XYZ Company at $65 per share. Harland Company classifies these shares as available for sale. 7 3 9 Account Debit Credit 11 12 13 To mund the purchase of 2.500 anoX7Z Co. 13 16 Hartland Co purchased 6 Treasury Bonds for $55,000. They paid 102 plus accrued interest of $1,400. Use the revenue approach to record accrued interest. The bonds are considered a trading security 18 19 Accent Debar Credit 21 23 14 To read the purchase of 6% Trands 25 20 Received semiannual interest on the US Treasury Bonds. 29 Account Debir Credit 31 31 Terndorferent from the Monds 33 31 4 Sold 300 shares of XYZ Company for $85 per share Account Debar Cred 41 44 To record the same 45 40 Hartland Company purchased a 6 month certificate of deposit for $18.000 Hartland dessifies this certificates a trading security 11 den 12 54 33 14 11 6 Heartland sold $20,000 of the US Treasury Bonds. The company told the bends at 101 plus accrued merest of $180 51 De They did