TWA made the following investments during 2012 :

1/15/2012 Purchased 1,000 shs of IBM stock for $ 2,410

2/01/2012 Purchased 50,000 IBM bonds , 10%, for 52,100

5/15/2012 Sold 600 shs of IBM stock for $ 3/ share

8/1/2012 Received semi-annual interest on the IBM Bonds

8/1/2012 Sold 30,000 IBM Bonds for 30,800.

12/31/2012 Accrued interest on the remaining IBM Bonds;

to journal entries and to record the various transactions