Jia Inc. has the following securities in its investments portfolio on December 31, 2010. These investments were purchased within 2010.

i. 700 shares of Wirjanto Corp. common shares, which cost $20,000 and had a fair value of $25,000 at the end of 2010. This is accounted for by Jia Inc. as an Available-For-Sale investment.

ii. 900 shares of MLT Corp. common shares, which cost $30,000 and had a fair value of $45,000 at the end of 2010. This is accounted for by Jia Inc. as an Available-For-Sale Investment.

iii. Delacosta Ltd. 10% bonds, $100,000 par value, purchased for $125,000; amortized cost was $110,000 at the end of 2010. The market rate of the bonds was 8% when acquired, and interest is paid annually at the end of each year.

In 2011, the following transactions occurred:

1. January 1: A cash dividend was received from Wirjanto Corp shares at a price of $2 per share.

2. April 1: Jia Inc. sold the MLT Corp. common shares for $40,000.

3. July 1: Jia Inc. purchased 500 shares of Gardi Inc. for $10 per share. (This is accounted for by Jia Inc. as a Held-For-Trading Investment)

4. October 1: 100 shares of Wirjanto Corp. were sold for $5,000.

5. December 31: Annual interest was received on the Delacosta Ltd. bond. (Interest revenue is measured using the effective-interest method)

6. December 31: Market values per share are:

Wirjanto Corp.	$45
MLT Corp.	$55
Gardi Inc.	$8

Instructions:

Journalize the events from 2011 for Jia Inc.

Note: The company records dividends, interest income, amortization and holding gains (losses) separately to facilitate tax preparation.