$\mathrm{}$Kimpler Company purchased $$200,000$ of the $6\%,10-$year bonds of Banks Corporation for $$185,788$ on $\frac{\mathrm{}}{\mathrm{}}\mathrm{5/2/2}3,$ which provides a $7\%$$\mathrm{}$ return on semi$-$annual interest payments made every $\frac{5}{1}$ and $\frac{11}{1}.$ Kimpler does not intend to hold the bonds until maturity, but will$\mathrm{}$ hold them for longer than a year. The market value of the bonds at $\frac{12}{31}/23$ is $$185,400.$ On $\frac{\mathrm{}}{\mathrm{}}\mathrm{7/1/}24,$ Kimpler sells the bonds $($including $\mathrm{}$accrued interest$)$ for $$189,750.$