The following information relates to the debt securities investments of Wildcat Company.

1.	On February 1, the company purchased11% bonds of Gibbons Co. having a par value of $409,200at 100 plus accrued interest. Interest is payable April 1 and October 1.
2.	On April 1, semiannual interest is received.
3.	On July 1,9% bonds of Sampson, Inc. were purchased. These bonds with a par value of $229,200were purchased at 100 plus accrued interest. Interest dates are June 1 and December 1.
4.	On September 1, bonds with a par value of $81,600, purchased on February 1, are sold at99plus accrued interest.
5.	On October 1, semiannual interest is received.
6.	On December 1, semiannual interest is received.
7.	On December 31, the fair value of the bonds purchased February 1 and July 1 are95and93, respectively.

(a)

Prepare any journal entries you consider necessary, including year-end entries (December 31), assuming these are available-for-sale securities.(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)