Oriole Corp. carries an account in its general ledger called Investments, which contained debits for investment purchases, and no credits, with the following descriptions.

Feb. $1,2025$ Sharapova Company common stock, $$100$ par, $200$ shares

$$36,000$

April $1$

U$.$S$.$ government bonds, $11\%,$ due April $1,2035,$ interest payable April $1$ and October $1,96$ bonds of $$1,000$ par each

$96,000$

July $1$ McGrath Company $12\%$ bonds, par $$53,500,$ dated March $1,2025,$ purchased at $104$ plus accrued interest, interest payable annually on March $1,$ due March $1,2045$

$57,780$

$($a$)$

Prepare entries necessary to classify the amounts into proper accounts, assuming that the debt securities are classified as available$-$for$-$sale. Sharapova has $200,000$ shares outstanding. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts.$)$