The following data pertain to the securities of Linford Company during 2000, the company's first year of operations

a. Purchased 400 shares of Corporation A stock at $\$ 40$ per share plus a commission of $\$ 200$. This security is classified as trading.

b. Purchased $\$ 6,000$ of Corporation B bonds. These bonds are classified as trading.

c. Received a cash dividend of 50 cents per share on the Corporation A stock.

d. Sold 100 shares of Corporation A stock for $\$ 46$ per share.

e. Received interest of $\$ 240$ on the Corporation B bonds.

f. Purchased 50 shares of Corporation $\mathrm{C}$ stock for $\$ 3,500$. Classified the stock as available-for-sale.

g. Received interest of $\$ 240$ on the Corporation B bonds.

h. Sold 150 shares of Corporation A stock for $\$ 28$ per share.

i. Received a cash dividend of $\$ 1.40$ per share on the Corporation $\mathrm{C}$ stock.

j. Interest receivable at year-end on the Corporation B bonds amounts to $\$ 60$.

Prepare journal entries to record the preceding transactions. Post the entries in Taccounts, and determine the amount of each of the following for the year:

1. Dividend revenue.

2. Bond interest revenue.

3. Net gain or loss from selling securities.