Question 1: (18 points) The ccc purchased the following instruments during the year. Assume the companys fiscal year end is January 31, 20x2. Dec 1, 20x1 Purchased a $ 5,000 120-day treasury bill for $ 4,935. The treasury bills are trading at a market rate of interest of 4% annually. Feb 1, 20x2 Purchased at 101 a $ 15,000, 5% 5-year Laurentian Bank of Canada bond. Interest is paid semi-annually. The market rate of interest was 3.5%. The bonds were purchased to trade. Mar 30, 20x2 Treasury bill matured. Aug 1, 20x2 Received interest on the Laurentian Bank of Canada bond. Aug 2, 20x2 Sold the Laurentian Bank of Canada bond at 99. Required: Record the above transactions, and any necessary adjusting entries for The ccc required at January 31, 20x2.