sok Show Me How Calculator Print Item and investment transactions Instructions Chart of Accounts Journal Instructions Journalize the entries to record the following selected bond investment transactions for Hall Trust (refer to the Chart of Accounts for exact wording of account titles. Apr. 1 June 30 Purchased for cash S366,000 of Oates City 6% bonds at 100 plus accrued interest of $5,490. Received first semiannual interest payment. Sold $146,400 of the bonds at 95 plus accrued interest of S732 July 31 Journal Chart of Accounts CHART OF ACCOUNTS Hall Trust General Ledger ASSETS REVENUE 110 Cash 410 Sales 611 Interest Revenue 111 Petty Cash 120 Accounts Receivable 121 Allowance for Doubtful Accounts 131 Notes Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Office Supplies 161 Investments-Oates City Bonds 612 Dividend Revenue 631 Gain on Sale of Investments 641 Unrealized Gain on Trading Investments EXPENSES 511 Cost of Merchandise Sold 512 Bad Debt Expense 1 ck My Work 1 more Check My Work uses remaining. All work saved. Save and Exit JELL Lransactions Instructions Chart of Accounts Journal Chart of Accounts 141 Merchandise Inventory 145 Office Supplies EXPENSES 511 Cost of Merchandise Sold 512 Bad Debt Expense 161 Investments-Oates City Bonds 165 Valuation Allowance for Trading Investments 166 Valuation Allowance for Available for Sale Investments 516 Cash Short and Over 181 Land 193 Office Equipment 194 Accumulated Depreciation Office Equipment 520 Salaries Expense 531 Advertising Expense 534 Selling Expenses 536 Rent Expense 537 Office Supplies Expense 562 Depreciation Expense-Office Equipment 590 Miscellaneous Expense LIABILITIES 210 Accounts Payable 221 Notes Payable 231 Interest Payable 241 Salaries Payable 710 Interest Expense 731 Loss on Sale of Investments 741 Unrea ized Loss on Trading Investments FOLIITY My Work 1 more Check My Work uses remaining Investment transactions structions Chart of Accounts Journal Chart of Accounts 731 Loss on Sale of Investments 231 Interest Payable 241 Salaries Payable 741 Unrealized Loss on Trading Investments EQUITY 311 Common Stock 312 Paid-in Capital in Excess of Par-Common Stock 321 Preferred Stock 322 Paid-in Capital in Excess of Par-Preferred Stock 331 Treasury Stock 332 Paid-in Capital from Sale of Treasury Stock 340 Retained Earnings 350 Unrealized Gain (Loss) on Available for Sale Investments 351 Cash Dividends 352 Stock Dividends 390 Income Summary