Marketable Debt Securities Use the financial statement effects template to record the accounts and amounts for the following four transactions involving investments in marketable debt securities classified as available-for-sale securities. a. Purchased 5,000 bonds with a face value of $1,000 per bond. The bonds are purchased at par for cash and pay interest at a semi-annual rate of 4%. b. Received semi-annual cash interest of $100,000. c. Year-end fair value of the bonds is $978 per bond. d. Shortly after year-end, Loudder sells all 5,000 bonds for $970 per bond. Use negative signs with answers, if appropriate.