Crop Tech Corp. manufactures farming equipment. Journalize the entries to record the following selected available-for-sale investment transactions completed by Crop during 2015. Crop Tech Corp. includes brokerage fees as part of the cost of investments.

Feb. 2. Purchased for cash $90,000 of 20-year, 8% Tronko Ltd. bonds at par plus accrued interest and a brokerage fee of $600. Interest is paid January 1 and July 1.

Jul. 1. Received interest on the Tronko Ltd. bonds.

Oct. 3. Sold $10,000 of the Tronko Ltd. bonds at 98 plus accrued interest, less brokerage fees of $250.