Response to the following problem:
On April 30 of Year 1, the Aggie Corporation purchased available-for-sale securities. These securities consisted of (a) Smith Corporation 10%, five-year bonds with a face value of $12,000, which were purchased at par plus four months of accrued interest and (b) 300 shares of Bike Company common stock, which were purchased at $20 per share. Prepare the April 30 journal entry to record the purchase of these available-for-sale securities.