Glaser Company had the following transactions pertaining to debt securities
	held as a short-term investment:
1-Jan	Purchased 50, 8%, $1,000 Adler Company bonds for $50,000 cash
	plus brokerage fees of $800. Interest is payable semi-annually on
	July 1 and January 1.
1-Jul	Received semi-annual interest on Adler Company bonds
31-Dec	Sold 30 Adler Company bonds for $32,000 less $500 brokerage fee.
	Prepare the journal entries for Glaser Co.

	Stone Company had the following transactions pertaining to short-term
	investments in equity securities:
1-Jan	Purchased 1,500 shares of Quayle Company stock for $9,150 cash plus brokerage
	fee of $300.
1-Jun	Received cash dividends of $.50 per share on Quayle Company stock.
15-Sep	Sold 400 shares of Quayle Company stock for $2,500 less brokerage fee of $100.
1-Dec	Received cash dividends of $.50 per share on Quayle Company stock.