Marketable Debt Securities Use the financial statement effects template to record the accounts and amounts for the following four transactions involving investments in marketable debt securities classified as available-for-sale securities. a. Purchased 5,000 bonds with a face value of $1,000 per bond. The bonds are purchased at par for cash and pay interest at a semi-annual rate of 4%. b. Received semi-annual cash interest of $100,000. c. Year-end fair value of the bonds is $978 per bond. d. Shortly after year-end, Loudder sells all 5,000 bonds for $970 per bond. Use negative signs with answers, if appropriate. Balance Sheet Income Statement Contrib. Captial Liabilities Earned Capital 0 Revenues Net income Expenses 07 0 0 Transaction r purchases bonds. r receives cash interest. lear-end fair value is determined. r sells all bonds Cash Asset (5,000,000) 100,000 0 Noncash Assets 5,000,000 0 (110,000) (4,890,000) 0 0 100,000 0 > > > > 0 0 100,000 (110,000) (40,000) 0 0 100,000 0 (40,000) 4,850,000 0 0 0 40,000 X