In January $2023,$ the management of ABC Company concludes that it has sufficient cash to purchase some short$-$

term investments in bonds and shares. During the year, the following transactions occurred.

Feb. $1$ Purchased $500$ shares of Alfa shares for $45,000$TL$.$

Mar. $1$ Purchased $600$ shares of Beta shares for $30,000TL.$

Mar. $25$ Alfa declared $0\mathrm{.}90$TL dividends per share payable on September $1.$

May $1$ Purchased $40,1,000TL9\%$ Delta bonds for $60,000$TL$.$ Interest is payable semiannually on May $1$ and

November $1.$

July $1$ Sold $200$ shares of Alfa and collected totally $19,880$TL$.$

Aug. $1$ Received a $1\mathrm{.}5$TL per share cash dividend on the Beta shares.

Sept. $1$ Received cash dividend on Alfa shares.

Oct. $1$ Sold $20$ Delta bonds and collected totally $25,750$ TL$.$

Nov. $1$ Received the semiannual interest on Delta bonds.

Instructions

$($a$)$ Journalize and post the transactions.