On July 1, 2017, Windsor Inc., a public company, purchased $487,300 of Swifty Corp. 10-year, 4.38% bonds for $449,990 to earn interest. The bonds had a market interest rate of 5.38%. The bonds pay interest semi-annually on January 1 and July 1. Windsor Inc. has a December 31 year end. At December 31, 2017, the bonds are trading at 96.

Record the receipt and payment of the first interest payment on January 1, 2018, for Windsor Inc., and Swifty Corp.

Co. A common shares			FVTPL		$16,000			$13,800
Co. B preferred shares			FVTPL		10,800			12,000
Co. C common shares			FVTOCI		20,000			16,300
	Totals				$46,800			$42,100

Assuming that on March 20, 2018, Shamrock sold Co. B preferred shares for $11,600, prepare the journal entry to record this transaction.