RE13-7 On April 30, 2018, Aggie Corporation purchased Smith Corporation 10 % , 5-year bonds with a face value of LO 13.4 $12,000 at par plus four months of accrued interest. Prepare the April 30 journal entry to record the purchase of these available-for-sale securities. Refer to the information in RE13-7. Assume that on June 30, Aggie received interest on the Smith Corporation bonds. Prepare the June 30 journal entries to record the receipt of the interest. RE13-8 LO 13.4 RE13-9 Refer to the information in RE13-7. Assume that on December 31, 2018, the investment in Smith Corporation bonds has a market value of $12,300. Prepare the year-end journal entry to record the unrealized gain or loss. RE13-10 Refer to the information in RE13-7. Assume that on February 1, 2019, Aggie sold its investment in Smith Cor poration for $12,500. Prepare the journal entries of Aggie Corporation to record the sale and adjustment of the LO 13.4 LO 13.4 unrealized gain or loss