Record each of the following transactions. Note: Use 360 days in a year. Round to nearest whole dollar.

a.January 10, Paid $170,000 cash to purchase Kia 120-day short-term notes at par, which are dated January 10 and pay 7% interest (classified as held-to-maturity).

b.April 6, Bought 900 shares of Kia common stock at $35 cash per share. This stock investment results in it having an insignificant influence over Kia.

c.May 10, Received payment of the principal and 120 days' interest on the notes purchased on January 10.

D.August 30, Paid $51,000 cash to purchase Logitech's 6% , six-month notes, at par, as trading securities dated August 30.

E.October 2, Received a $0.48 per share cash dividend on Kia common stock.

F.November 22, Sold 450 shares of Kia common stock for $41 cash per share.

G.November 30, Received a check from Logitech for three months’ interest on the notes purchased on August 30.