The following information pertains to Lynx Corporations portfolio of marketable securities for the years ended December 31, Year 1, and December 31, Year 2:

	Cost	Fair Value (12/31/Y1)	Activity Y2	Fair Value (12/31/Y2)
Held-to-Maturity Debt Securities
Bond A	90,000	92,000	Received 3,000 interest	93,500
Available-for-sale Debt Securities
Bond B	100,000	101,750	Sold at 103,000	102,100
Marketable Equity Securities (lacks significant impact)
Stock C	75,000	68,000		73,000
Stock D	45,000	51,000	Sold at 49,500	53,500

Additional Notes:

	Bond A is an 8-year bond paying 3% annually; face value $100,000, issued at a market yield of 4.5%.
	It was bought on 1/1/Y1.
	Bond B is a 10-year bond paying 3.5% and was purchased at face value ($100,000) It was sold on 1/2/Y2. The interest accrued in Y2 is immaterial.

Required:

1. Compute the carrying value of each security on the companys balance sheet for both Year 1 and Year 2:

	Year 1	Year 2
Bond A
Bond B
Stock C
Stock D

2. Provide the journal entries for each security for activity in Year 2: