Soto Industries Inc. is an athletic footware company that began operations on January $1,20$Y$3.$ The following are bond $($held$-$to$-$maturity$)$ transactions by Soto Industries Inc., which has a fiscal year ending on December $31$:

Record these transactions on page $10$

$20$Y$3$

Apr. $1$ Purchased $$100,000$ of Welch Co$.6\%,15-$year bonds at their face amount plus accrued interest of $$500.$ The bonds pay interest semiannually on March $1$ and September $1.$

June $1$ Purchased $$210,000$ of Bailey $4\%,10-$year bonds at their face amount plus accrued interest of $$700.$ The bonds pay interest semiannually on May $1$ and November $1.$

Sept. $1$ Received semiannual interest on the Welch Co$.$ bonds.

$30$ Sold $$40,000$ of Welch Co$.$ bonds at $97$ plus accrued interest of $$200.$

Nov. $1$ Received semiannual interest on the Bailey bonds.

Dec. $31$ Accrued interest on the Welch Co$.$ bonds.

$31$ Accrued interest on the Bailey bonds.

Record these transactions on page $11$

$20$Y$4$

Mar. $1$ Received semiannual interest on the Welch Co$.$ bonds.

May $1$ Received semiannual interest on the Bailey bonds.