In this question in bart (a), how we got 52,000 ?

3 5 P17-3 (Debt and Equity Investments) Cardinal Paz Corp. carries an account in its general ledger called Investments, which contained debits for investment purchases, and no credits, with the following descriptions $37,400 Sharapova Company ordinary shares, $100 par, 200 shares Government bonds, 11%, due April 1, 2025, interest payable April 1 and October 1, 110 bonds of $1,000 par each McGrath Company 12% bonds, par $50,000, dated March 1, 2015 purchased at 104, plus accrued interest payable annually on March 1, due March 1, 2035 Feb. 1, 2015 April 1 110,000 July 1 54,000 Instructions (Round all computations to the nearest dollar) Prepare entries necessary to classify the amounts into proper accounts, assuming that Paz plans to actively manage these investments. (a) (b) Prepare the entry to record the accrued interest on December 31, 2015. (c) The fair values of the investments on December 31, 2015, were: Sharapova Company shares Government bonds McGrath Company bonds $31,800 124,700 58,600 What entry or entries, if any, would you recommend be made? (d) The government bonds were sold on July 1, 2016, for $119,200 plus accrued interest. Give the proper entry