(Learning Objective 1: Recording bond investment transactions) Return to Short Exercise 8-3, the Hopter Khan (HK) investment in Tyconix bonds. Journalize on HK’s books:

a. Purchase of the bond investment on June 30, 20X0. HK expects to hold the investment to maturity.

b. Receipt of semi-annual cash interest on December 31, 20X0.

c. Amortization of the bonds on December 31, 20X0. Use the straight-line method.

d. Collection of the investment’s face value at the maturity date on June 30, 20X5.

(Assume the receipt of 20X5 interest and the amortization of bonds for 20X5 have already been recorded, so ignore these entries.)