During 2021, Largent Enterprises purchased bonds as follows: May 17, Purchased 100 Nugent bonds for $800 per bond. July 12, Purchased 40 Alfredo bonds at $600 per bond, plus a $600 brokerage commission. Largent accounts for these investments as securities available-for-sale. At December 31, 2021, the market values of the securities were as follows:

Security	Market Value per Bond
Nugent	$	720
Alfredo	$	640