Journalize the entries to record the following selected bond investment transactions for Beacon Trust:

a. Purchased for cash $420,000 of Vasquez City 6% bonds at 100 plus accrued interest of $6,300.

b. Received first semiannual interest payment.

c. Sold $210,000 of the bonds at 99 plus accrued interest of $1,050.

d. Received face value of remaining bonds at their maturity.