1) Mitsubishi Electric purchases a $100,000 bond investment on Julv 2, 2021 in the Government of Japan for 82.5 and pays cash for the bond. The bond pays cash interest at 8% on June 1 and December 1 of each year. The bond will mature on June 1, 2028 and is outstanding for 14 interest periods. Mitsubishi's year end is December 31, 2021 and they amortize the discount using the straight-line method. Required: Record the entry for the purchase of the bond, the December 1 interest payment and amortization, as well as any year-end entries required. ROUND TO NEAREST WHOLE DOLLAR