Trafton Company had the following transactions pertaining to debt investments. 
Instructions
Journalize the transactions for 2017 and 2018.
Definitions:
Interrater Reliability
A type of reliability that examines whether observers are consistent with one another.
Total Number
The entirety count of items or individuals within a specified set or group.
Possible Agreements
Potential understandings or contracts that could be reached between parties, often speculative until finalized.
Two Raters
Involves the assessment or evaluation of a subject by two independent judges or observers to measure reliability or agreement.
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