On August 1, 2014, Dambro Company acquired 800, $1,000, 9% bonds at 97 plus accrued interest. The bonds were dated May 1, 2014, and mature on April 30, 2020, with interest paid each October 31 and April 30. The bonds will be added to Dambro's available-for-sale portfolio. Account for this bonds as Held to maturity securities, Availabel for sale securities and Trading securities for the year Dambro has Dec. 31^st as its fiscal year end and the Bond were trading at 100 on Dec. 31st on the exchange.