On January 2, Westies Company purchased 30, 10%, $1,000 Arkansas Company bonds for $31,000 cash plus brokerage fees of $1,000. Interest is payable semiannually on July 1 and January 1. On July 1, the company received a semiannual interest on the Arkansas Company bonds. Journalize the entries to record the purchase of the bonds and the receipt of the interest payment.