During 2018, Dana Company decided to begin investing its idle cash in marketable securities. The information contained below relates to Danas 2018 marketable security transactions:

Apr. 1	Purchased $20,000 face value of Solomon Inc. 12% bonds at par plus accrued interest; interest on the bonds is payable each June 30 and December 31
June 30	Received the semiannual interest on the Solomon bonds.
Nov. 1	Purchased $30,000 face value of Edwards Company 11% bonds at par plus accrued interest; interest on the bonds is payable each June 1 and December 1.
Dec. 1	Received the interest on the Edwards bonds and sold the bonds for $30,300.
Dec. 31	Received the interest on the Solomon bonds. At year-end, the market price of the Solomon bonds was $20,200.

Required:

1.	Record Danas investment transactions for 2018.
2.	Show the items of income or loss on temporary investments Dana reports on its 2018 income statement.
3.	Show the carrying value of Danas investment account on its December 31, 2018, balance sheet.