Record the sale of the Jerry Company bonds on 5/1/x2.

Date of Purchase	Security	amout purchase	Cost at date ofpurchase
11/1/x1	Jerry Company bonds	60,000 face value	61,330 plus accrued interest

Fair value information for the trading securities portfolio as of 12/31/x1:

Jerry Company bonds 101% of par

5/1/x2: Jerry Company bonds are sold at: 101.8 plus accrued interest.