Barzetti Had No Investments Prior to the Current Year

Barzetti had no investments prior to the current year. It had the following transactions involving available-for-sale and held-to-maturity securities during the year. The stock purchases are considered short-term available-for-sale securities. Prepare Barzetti's journal entries to record the transactions and events associated with the investment purchases.
Apr. 18 Purchased 5,000 shares of Lacy Co. stock at $26.50 per share plus a $350 brokerage fee.
May 01 Purchased $200,000 of Butcher's 7%, two-year bonds payable at par value. Interest payments are paid semiannually on November 1 and May 1. It is the company's intent to hold the bonds until maturity.
Jun. 10 Purchased 4,000 shares of SubCo stock at $48.25 plus a $325 brokerage fee.
Nov. 01 Received a check for the first semiannual interest payment on the Butcher's bonds.
Nov. 15 Received a $0.65 per share cash dividend on the Lacy Co. shares. Nov. 30 Sold 2,000 shares of Lacy Co. stock at $29 less a $300 brokerage fee. Dec. 15 Received a $1.10 per share cash dividend on the SubCo shares.
Dec. 20 Received a $.075 per share cash dividend on the remaining Lacy Co. shares.
Dec. 31 Prepare an adjusting entry to record the fair value adjustment on the
available-for-sale securities. At December 31, the Lacy Co. stock has a fair value of $28 per share, and the SubCo stock has a fair value of $49.50 per share.