Journalize the entries to record the following selected bond investment transactions for Southwest Bank: Refer to the Chart of Accounts for exact wording of account titles.

April 1	Purchased $400,000 of Daytona Beach 4.5% bonds at 100 plus accrued interest of $4,500.
July 1	Received the first semiannual interest.
September 1	Sold $250,000 of the bonds at 97, plus accrued interest of $1,875.