In January $2022,$ the management of Pharoah Company concludes that it has sufficient cash to purchase some short$-$term investments in debt and stock securities$.$ During the year, the following transactions occurred.

Jan. $1$ Purchased $74$$$1,000,8\%$ TRC bonds for $$74,000.$ Interest is payable annually on December $31.$

Feb. $1$ Purchased $1,135$ shares of LAF common stock for $$47,670.$

Mar. $1$ Purchased $460$ shares of NCL common stock for $$17,480.$

July $1$ Received a cash dividend of $$0\mathrm{.}80$ per share on the LAF common stock.

Aug. $1$ Sold $206$ shares of LAF common stock at $$41$ per share.

Sept. $1$ Received $$2$ per share cash dividend on the NCL common stock.

Dec. $31$ Received the annual interest on the TRC bonds.

$31$ Sold the TRC bonds for $$76,810.$

At December $31,$ the fair values of the LAF and NCL common stocks were $$38$ and $$31$ per share, respectively. These stock investments by Pharoah Company provide less than a $20\%$ ownership intrest. A$-$ journalize the above transactions

Post to the account debt investments and stock investments