Burtard Company develops and sells graphics software for use by architects. Journalize the entries to record the following selected transactions of Burtard Company:
a. Purchased for cash $450,000 of Blaga Co. 8% bonds at 97 plus accrued interest of $9,000.
b. Received first semiannual interest.
c. Amortized $1,080 of the bond investment at the end of the first year.
d. Sold the bonds at 101 plus accrued interest of $3,000. The bonds were carried at $442,440 at the time of the sale.