14. Anglin Corporation has excess cash to invest and pays $200,000 to buy 7%, five-year bonds of Richmond Corporation, at face value, on June 30, 2016. The bonds pay interest on June 30 and December 31. Anglin intends to hold the bonds to maturity. The bonds are disposed of, at face value, on June 30, 2021. Prepare the journal entry for June 30, 2016 (omit the explanation). 15. Sinopia Corporation reported trading investments at fair value of $186,000 on December 31, 2016. There is a decrease of $5,200 in the fair value of the trading investments by the end of the year 2017. Prepare the journal entry for the year end