Adjust FVA at Year$-$End AFS securities$.$ West Company's annual reporting period ends December $31.$ Assume the effective interest method of amortization of any discount or premium.

Note: When answering the following questions, round each amount to the nearest whole dollar.

Amortization Schedule Journal Entries and Financial Statement Presentation for Year $1$ Journal Entries for Year $2$

e$.$ Record the receipt of interest on January $1$ of Year $2.$

$\backslash$table$[[$Date$,$Account Name,Debit Credit$],[$Jan$.\text{'}1,$ Year $2,,],[,$To record receipt of interest.,$]]$

f$.$ After the interest receipt on July $1$ of Year $2,$ two of the bonds were sold for $$19,300$ cash. Record the entry for $(1)$ the receipt of interest and $(2)$ the sale of the bond investment.

$\backslash$table$[[$Date$,$Account Name,Debit,Credit$],[$Jul$.1,$ Year $2,,8,],[,,=$