On 11-01-18, Barn purchased 40 of Potterys $1,000, 3% bonds for $40,200. The Pottery bonds were dated 11-01-18 and will mature on 11-01-23. Barn will receive interest every May 1 and November 1. On 02-01-20, Barn sold the bonds at 102 plus interest. The Pottery bonds are Barns only investment in bonds. Barn classified the bonds as an available-for-sale investment. Barn closes it books every 12-31.

The bonds were trading at the following amounts as of the following dates:

• 12-31-18 98
• 12-31-19 101
• 12-31-20 102

Prepare the entries B should make on:

1. 11-01-18.
2. 12-31-18.
3. 05-01-19.
4. 11-01-19.
5. 12-31-19.
6. 02-01-20.