## Answers

a | Investments-Iceline Inc. Bonds | 108000 | ||

Interest Receivable | 1620 | |||

Cash | 109620 | |||

b | Cash | 4860 | =108000*9%/2 | |

Interest Receivable | 1620 | |||

Interest Revenue | 3240 | |||

c | Cash | 74980 | =(72000*1.03)+820 | |

Interest Revenue | 820 | |||

Gain on sale of investments | 2160 | |||

Investments-Iceline Inc. Bonds | 72000 |

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