On April 1, 2018, FTL Corp purchased $500,000 of 6% bonds for $525,200 plus accrued interest as an available-for-sale security. Interest is paid on July 1 and January 1 and the bonds mature on July 1, 2023. a) Prepare the journal entry on April 1, 2018. [6 points) b) The bonds are sold on November 1, 2019 at 104 plus accrued interest. Amortization was recorded when interest was received by the straight-line method (by months and round to the nearest dollar). Prepare all entries required to properly record the sale. [12 points]