The following are investment activities for Koko Company.

1) On January 31, 2020, Koko Company purchased a $30,000, 9-year bond at par with 4% interest paid annually on December 31. Koko Company is planning to hold this investment until maturity. 2) On February 10, 2020, Koko Company invested $13,000 in Blast Company by purchasing 2,600 common shares. This is an insignificant investment in Blast Company with the intention of selling it within a year. 3) On March 1, 2020, Koko Company made an investment of $98,010 in Engrid Company by acquiring 9% of its 99,000 outstanding common shares. Koko Company plans to hold on to these shares for at least a few years. 4) On April 1, 2020, Koko Company received a cash dividend from Blast Company for a total of $1,850. 5) On April 30, 2020, Koko Company received a cash dividend from Engrid Company for a total of $2,010. 6) On Koko Companys year-end of October 31, 2020, Blast Companys common shares were trading at $6.00 per share, and Engrid Companys shares were trading at $10.00 per share. Required Prepare journal entries using proper accounting methods for all transactions including the year end accrual of the bonds interest.

Date	Account Title and Explanation	Debit	Credit
Jan 31
	To record purchase of bonds at par
Feb 10
	To record purchase of common shares as a short-term investment
Mar 1
	To record investment of common shares
Apr 1
	To record dividends received
Apr 30
	To record dividends received
Oct 31
	To record unrealized gain on investment in Blast Company
Oct 31
	To record unrealized loss on investment in Engrid Company
Oct 31
	To record accrued interest revenue on bond investment