7/1/21 1/1/22 Total (c) Prepare the journal entries to record the semiannual interest on (1) July 1, 2017, and (2) December 31, 2017. (d) If the fair value of Aguirre bonds is $297,711 on December 31, 2018, prepare the necessary adjusting entry. (Assume the fair value adjustment balance on January 1, 2017, is a debit of (e) Prepare the journal entry to record the sale of the bonds on January 1, 2019 (Round answers to 0 decimal places, e.g. 2,500. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $3,098.) "No Entry" for the account titles and enter 0 for the amounts.) No. Date Account Titles and Explanatiorn ()(1) July 1, 2017 Debit Credit (2) Dec. 31, 2017 (d) Dec. 31, 2018 (e) Jan. 1, 2019 7/1/21 1/1/22 Total (c) Prepare the journal entries to record the semiannual interest on (1) July 1, 2017, and (2) December 31, 2017. (d) If the fair value of Aguirre bonds is $297,711 on December 31, 2018, prepare the necessary adjusting entry. (Assume the fair value adjustment balance on January 1, 2017, is a debit of (e) Prepare the journal entry to record the sale of the bonds on January 1, 2019 (Round answers to 0 decimal places, e.g. 2,500. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $3,098.) "No Entry" for the account titles and enter 0 for the amounts.) No. Date Account Titles and Explanatiorn ()(1) July 1, 2017 Debit Credit (2) Dec. 31, 2017 (d) Dec. 31, 2018 (e) Jan. 1, 2019