Hello, I need help the bolded transactions below. I am having trouble finding the accrued interest received for Dec.31 for Welch and the Mar 1 entry for the semiannual interest received on Welch bonds

it tells me to: Dec. 31: Calculate the proceeds: 99% x face amount of bonds sold, plus accrued interest. Debit cash for this amount. Credit investments for the face amount of bonds sold and credit interest revenue for the accrued interest amount. To complete the entry, enter the difference between the cash sale amount and the face investment amount + accrued interest as a gain or loss.

But I am just not getting it.

Problem below:

Soto Industries Inc. is an athletic footware company that began operations on January 1, 20Y3. The following are bond (held-to-maturity) transactions by Soto Industries Inc., which has a fiscal year ending on December 31:

Record these transactions on page 10

20Y3
Apr.	1	Purchased $100,000 of Welch Co. 6%, 15-year bonds at their face amount plus accrued interest of $500. The bonds pay interest semiannually on March 1 and September 1.
June	1	Purchased $210,000 of Bailey 4%, 10-year bonds at their face amount plus accrued interest of $700. The bonds pay interest semiannually on May 1 and November 1.
Sept.	1	Received semiannual interest on the Welch Co. bonds.
	30	Sold $40,000 of Welch Co. bonds at 97 plus accrued interest of $200.
Nov.	1	Received semiannual interest on the Bailey bonds.
Dec.	31	Accrued interest on the Welch Co. bonds.
	31	Accrued interest on the Bailey bonds.

Record these transactions on page 11

20Y4
Mar.	1	Received semiannual interest on the Welch Co. bonds.
May	1	Received semiannual interest on the Bailey bonds.