Bond $($held$-$to$-$maturity$)$ investments

Journalize the entries to record the following selected held$-$to$-$maturity investment transactions for Beacon Trust:

If an amount box does not require an entry, leave it blank.

a$.$ Purchased for cash $$480,000$ of Vasquez City $6\%$ bonds at $100$ plus accrued interest of $$7,200.$

b$.$ Received first semiannual interest payment.

c$.$ Sold $$240,000$ of the bonds at $98$ plus accrued interest of $$1,200.$

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