Journalize the entries to record the following selected bond investment transactions for Hall Trust (refer to the Chart of Accounts for exact wording of account titles):

Apr.	1	Purchased for cash $300,000 of Oates City 4% bonds at 100 plus accrued interest of $3,000.
June	30	Received first semiannual interest payment.
July	31	Sold $150,000 of the bonds at 97 plus accrued interest of $500.