On September 1, 2018, WV, Inc., bought $60,000 of MD Printer's 20-year, 6% bonds dated January 1, 2017, for $56, 920 plus accrued interest. The bonds pay interest annually and are classified as held-to-maturity. On September 1, 2028, WV sold one-fourth of these bonds for $15,000 plus accrued interest, No entries relating to the bonds had been made since December 31, 2027. Straight-line amortization was used. Record in journal entry format, all required journal entries (there are three distinct) related the sale of these bonds from the perspective of the issuer for the year 2028. First Bank purchased the following securities during 2017 and classified them all as trading securities. Purchased 500 shares of Duke Company's common stock for $55 per share Purchased 2,000 shares of Queen Company's common stock for $45 per share Purchased 1.000 shares of Prince Company's preferred stock at $120 per share. Received $3,000 of dividends during 2017 related to the common stock investments On September 1, 2018, WV, Inc., bought $60,000 of MD Printer's 20-year, 6% bonds dated January 1, 2017, for $56, 920 plus accrued interest. The bonds pay interest annually and are classified as held-to-maturity. On September 1, 2028, WV sold one-fourth of these bonds for $15,000 plus accrued interest, No entries relating to the bonds had been made since December 31, 2027. Straight-line amortization was used. Record in journal entry format, all required journal entries (there are three distinct) related the sale of these bonds from the perspective of the issuer for the year 2028. First Bank purchased the following securities during 2017 and classified them all as trading securities. Purchased 500 shares of Duke Company's common stock for $55 per share Purchased 2,000 shares of Queen Company's common stock for $45 per share Purchased 1.000 shares of Prince Company's preferred stock at $120 per share. Received $3,000 of dividends during 2017 related to the common stock investments