On April$\mathrm{.}1,1995$ Brooks Company acquires $$150000$ of Handle production Ins., $\%9$ bonds face value $10$$ per bond at a price of $$138300$ plus accrued interest in cash, the interest is payable each Jan. $1$ and July $1$ and the bonds mature at Dec$\mathrm{.}31,2005.$ At August $2004$ the company sold $40\%$ of bonds at $60000$$ plus accrued interest in cash

Instruction

Prepare the entries in $1995,2004$