Entries for bond (held-to-maturity) investments

Demopoulos Company acquired $164,400 of Marimar Co., 8% bonds on May 1 at their face amount. Interest is paid semiannually on May 1 and November 1. On November 1, Demopoulos Company sold $57,000 of the bonds for 95.

Journalize the entries to record the following:

If an amount box does not require an entry, leave it blank.

a. The initial acquisition of the bonds on May 1.

May 1		fill in the blank a163d3097fe0001_2	fill in the blank a163d3097fe0001_3
		fill in the blank a163d3097fe0001_5	fill in the blank a163d3097fe0001_6

b. The semiannual interest received on November 1.

Nov. 1		fill in the blank 7a995f082012014_2	fill in the blank 7a995f082012014_3
		fill in the blank 7a995f082012014_5	fill in the blank 7a995f082012014_6

c. The sale of the bonds on November 1.

Nov. 1		fill in the blank f43fedf38038038_2	fill in the blank f43fedf38038038_3
		fill in the blank f43fedf38038038_5	fill in the blank f43fedf38038038_6
		fill in the blank f43fedf38038038_8	fill in the blank f43fedf38038038_9

d. The accrual of $1,432 interest on December 31.

Dec. 31		fill in the blank e0023a024fc0055_2	fill in the blank e0023a024fc0055_3
		fill in the blank e0023a024fc0055_5	fill in the blank e0023a024fc0055_6