Journalize the entries to record the following selected bond investment transactions for Southwest Bank:

Apr. $1$ Purchased $$400,000$ of Daytona Beach $4\mathrm{.}5\%$ bonds at $100$ plus accrued interest of $$4,500.$

July $1$ Received the first semiannual interest.

Sept. $1$ Sold $$250,000$ of the bonds at $97,$ plus accrued interest of $$1,875.$

If an amount box does not require an entry, leave it blank.

$1.$

$2.$

$3.$

Journalize the entries to record the following selected equity investment transactions completed by Perry Company during the current year. Perry accounts for this investment using the cost method.

$\backslash$table$[[$Feb$.2,\backslash$table$[[$Purchased for cash $900$ shares of Dexter Co$.$ stock for $$54$ per share plus a $$450$ brokerage commission.$],[$This represents a less than $10\%$ ownership interest in the company.$]]],[$Apr$.16,$Received dividends of $$0\mathrm{.}25$ per share on Dexter Co$.$ stock.$],[$June $17,$Sold $200$ shares of Dexter Co$.$ stock for $$70$ per share less a $$500$ brokerage commission.$],[$Aug$.19,$Purchased $600$ shares of Dexter Co$.$ stock for $$65$ per share plus a $$300$ brokerage commission.$],[$Nov$.14,$Received dividends of $$0\mathrm{.}30$ per share on Dexter Co$.$ stock.$]]$

If an amount box does not require an entry, leave it blank.

Feb. $2$

Apr. $16$

June $17$

Aug. $19$

Nov. $14$