Trafton Company had the following transactions pertaining to debt securities held as an investment. 2017 Jan. 1 Purchased 60,6%, $1,000 Hammond Company bonds for $60,000 cash. Interest is payable annually on January 1. Dec 31 Accrued semiannual interest on Hammond Company bonds. 2018 Jan 1 Received interest from Hammond Company bonds. Jan 1 Sold 30 Hammond Company bonds for $32,000. Trafton Company had the following transactions pertaining to debt securities held as an investment. 2017 Jan. 1 Purchased 60,6%, $1,000 Hammond Company bonds for $60,000 cash. Interest is payable annually on January 1. Dec 31 Accrued semiannual interest on Hammond Company bonds. 2018 Jan 1 Received interest from Hammond Company bonds. Jan 1 Sold 30 Hammond Company bonds for $32,000. Journalize the transactions for 2017 and 2018. (Credit account titles are automatically indented when the amount is entered. Do not indent me journal entries in the order presented in the problem.)) Account Titles and Explanation Debit Credit Date 2017 arch