DE16-17 Return to the bond investment situation on page 632. Assume the investor pur- chased the CBS bond investment on June 1, 20X2, and intends to hold the bonds until matu- rity on June 1, 20X6. For this Daily Exercise, assume that CBS pays cash interest on June 1 and December I each year, rather than on April 1 and October I (as on page 632). The investor made all entries as needed on December 1. Now journalize the investor's accrual of cash interest and amortization of discount on the investment at December 31. 20X2. Use the straight-line amortization method.