Give the general journal entries to record the following transactions:
a. On December 31, 2015, Blue Bird Company established a bond sinking fund investment by depositing $25,000 with the fund trustee.
b. On December 31, 2016, Blue Bird Company recorded $2,000 net income from its bond sinking fund investment for the year.
c. On December 31, 2016, Blue Bird Company made a deposit of $23,000 into the bond sinking fund investment.