Prepare journal entries to record the following transactions involving the short-term securities investments of Maxwell Co., all of which occurred during year 2011. On February 15, paid $100,000 cash to purchase FTR's 90-day short-term debt securities ($100,000 principal), dated February 15, that pay 8% interest (categorized as held-to-maturity securities). On May 16, received a check from FTR in payment of the principal and 90 days' interest on the debt securities purchased in transaction a