At the beginning of 2019, Able Company had the following portfolio of investments in trading securities (all of which were acquired at par value):

Security	Cost	1/1/2019 Fair Value
A	$20,000	$25,000
B	30,000	29,000
Totals	$50,000	$54,000

During 2019, the following transactions occurred:

May 3	Purchased C debt securities at their par value for $50,000.
July 1	Sold all of the A securities for $27,000 plus interest of $1,000.
Dec. 31	Received interest of $7,600 on the B and C securities. Additionally the following information was available:

	12/31/2019
Security	Fair Value
B	$29,000
C	52,500

Required:

1.	Prepare journal entries to record the preceding information.

CHART OF ACCOUNTS
Able Company
General Ledger
ASSETS 111 Cash 113 Investment in Trading Securities 114 Investment in Available-for-Sale Securities 119 Allowance for Change in Fair Value of Investment 121 Accounts Receivable 141 Inventory 152 Prepaid Insurance 181 Equipment 189 Accumulated Depreciation 191 Investment in Held-to-Maturity Debt Securities LIABILITIES 211 Accounts Payable 231 Salaries Payable 250 Unearned Revenue 261 Income Taxes Payable EQUITY 311 Common Stock 331 Retained Earnings 390 Unrealized Holding Gain/Loss: Trading Securities 391 Unrealized Holding Gain/Loss: Available-for-Sale Securities	REVENUE 411 Sales Revenue 431 Interest Income 441 Gain on Sale of Trading Securities EXPENSES 500 Cost of Goods Sold 511 Insurance Expense 512 Utilities Expense 521 Salaries Expense 532 Bad Debt Expense 540 Interest Expense 541 Depreciation Expense 559 Miscellaneous Expenses 910 Income Tax Expense

May 3, 2019	Investment in Held-to-Maturity Debt Securities	50,000
	Cash		50,000
July 1, 2019	Cash	28,000
	Unrealized Holding Gain/Loss: Trading Securities	6,000
	Investment in Held-to-Maturity Debt Securities		25,000
	Interest Income		1,000
	Gain on Sale of Trading Securities		2,000
December 31, 2019	Unrealized Holding Gain/Loss: Trading Securities	1,000
	Investment in Held-to-Maturity Debt Securities	2,500
	Unrealized Holding Gain/Loss: Trading Securities		2,500

I need help for the ones in bold.