Use the financial statement effects template to record the accounts and amounts for the following four transactions involving investments in marketable debt securities classified as available$-$for$-$sale securities$.$

a$.$ Purchased $5,000$ bonds with a face value of $$1,000$ per bond. The bonds are purchased at par for cash and pay interest at a semi$-$annual rate of $4\%.$

b$.$ Received semi$-$annual cash interest of $$100,000.$

c$.$ Year$-$end fair value of the bonds is $$978$ per bond.

d$.$ Shortly after year$-$end, Loudder sells all $5,000$ bonds for $$970$ per bond.

Use negative signs with answers, if appropriate.