May 1st Problem: Purchased 8% DT Corp. bonds costing $400,000 at face value.

Journal Entry:

Debit to Bonds Investment for $400,000

Credit to Cash for $400,000

October 31st Problem: Received semi-annual interest payment on the DT bonds.

Journal Entry:

Debit to Cash for $16,000

Credit to Interest Revenue for $16,000

November 2nd Problem: Sold the DT Bonds for $425,000. For this investment, the company uses available-for-sales method.

What is the journal entry for November 2nd?