Ingles Company had the following transactions pertaining to debt securities held as an investment. 
Instructions
Journalize the purchase and the receipt of interest. Assume no interest has been accrued.
Definitions:
Industrial Patents
Legal documents granted to inventors or assignees that provide exclusive rights to use, make, and sell an invention for a set period of time.
Sync-Sound Technology
Technology used in filmmaking that synchronizes the audio recording with the motion picture image, allowing for sound and picture to be recorded simultaneously.
Motion Picture Patent Company
An early American film industry trust, formed in 1908, that held patents essential for movie production and sought to control film distribution.
National Board of Censorship
An early form of media regulation in the United States aiming to censor content deemed inappropriate, now known as the National Board of Review.
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