The following bond transactions occurred during 2018 for the University of Higher Learning (UHL) and Roger Ltd.:

Feb.	1		UHL issued $9,300,000 of five-year, 4% bonds at 96 (this means 96% of maturity value) at a price to yield a market interest rate of 4.9%. The bonds pay interest semi-annually on August 1 and February 1.
	1		Roger Ltd. purchased $3,000,000 of UHLs bonds at 96 as a long-term investment that was to be held to maturity.
Aug.	1		The semi-annual interest on the bonds was paid.

Prepare all required journal entries for Roger Ltd., the investor, to record the above transactions. (Credit account titles are amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amou places, e.g. 5,275.) Debit Credit Date Account Titles and Explanation Feb. 1 Aug. 1 How would the journal entries for Roger Ltd. change if the investment had been purchased for trading purposes? (Credit accoun indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and entero answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit Prepare all required entries for UHL, the investee, to record the above transactions. (Credit account titles are automatically ir entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round 5,275.) Debit Credit Date Account Titles and Explanation Feb. 1 Aug. 1