On January 1, 2018, Brian Company purchased at par $831,000, 6 percent bonds issued by Laura Company to be held as available-for-sale securities. At December 31, 2018, the bonds had a fair value of $804,600. The bond investment was sold on July 1, 2019, for $834,400. Brian Company’s fiscal year ends on December 31. Using the following categories, indicate the effects of the transactions listed above, assuming the securities are available-for-sale.
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On January 1, 2018, Brian Company purchased at par $831,000, 6 percent bonds issued by Laura Company...
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