The following Cato Corporation transactions are for bonds that were purchased as a trading investment for the year ended December 31, 2021: Feb. 1 Aug. 1 2 Dec. 31 Purchased $236,000 of Leslye Corporation 3% bonds at 105 (this means 105% of maturity value). Interest is received semi-annually on August 1 and February 1. The bonds mature on February 1, 2023. Received interest on Leslye bonds. Sold $94,400 of the Leslye bonds at 103. Accrued interest on the remaining bonds. 31 The fair value of the remaining bonds was 100 on this date.