Stock investment transactions, equity method and available-for-sale securities

Soto Industries, Inc. is an athletic footware company that began operations on January 1, 2021. The following are bond (held-to-maturity) transactions by Soto Industries, Inc., which has a fiscal year ending on December 31:

2021

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.

Sept. 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.

Dec. 31 Accrued interest on the Bailey bonds.

2022

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

May 1 Received semiannual interest on the Bailey bonds.

wWhat is the answer in the blank

2021 Apr. 1 Correct Investments - Welch Co. Bonds Correct Interest Receivable Correct Cash 100,000 500 100,500 June 1 Correct Investments - Bailey Bonds Correct Interest Receivable Correct Cash 210,000 700 210,700 Sept. 1 3,000 Correct Cash Correct Interest Receivable Correct Interest Revenue 500 2,500 Sept. 30 39,000 1,200 Correct Cash Correct Loss on Sale of Investments Correct Interest Revenue Correct Investments - Welch Co. Bonds 200 40,000 Nov. 1 4,200 Correct Cash Correct Interest Receivable Correct Interest Revenue 700 3,500 Dec. 31 1200 Correct Interest Receivable Correct Interest Revenue Dec. 31 1,400 Correct Interest Receivable Correct Interest Revenue 1,400 2022 Mar. 1 1,800 CorrectCash Correct Interest Receivable Correct Interest Revenue May 1 4,200 Correct Cash Correct Interest Receivable Correct Interest Revenue 1,400 2,800