1個會計問題 - 會計

Glaser Company had the following transactions pertaining to
debt securities held as a short-term investment.

Jan. 1 Purchased 40, 8%, $1,000 Cotter Company bonds for $40,000
cash plus brokerage fees of $800.
Interest is payable semiannually on July 1 and January 1.

July 1 Received semiannual interest on Cotter Company bonds.

Oct. 1 Sold 30 Cotter Company bonds for $32,000 plus
accrued interest less $500 brokerage fees.

以上3個日期的分錄 該如何解答呢?

感謝 會計版版友的協助~

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