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 $372,000 of Oates City 3% bonds at 100 plus accrued interest of $2,790.
June	30	Received first semiannual interest payment.
July	31	Sold $139,200 of the bonds at 98 plus accrued interest of $348.