Kalyagin Investments acquired $220,000 of Jerris Corp., 7% bonds at their face amount on October 1, 2016. The bonds pay interest on October 1 and April 1. On April 1, 2017,

Kalyagin sold $80,000 of Jerris Corp. bonds at   103.
Journalize the entries to record the   following:

a.     The initial acquisition of the Jerris Corp. bonds on October 1, 2016.
b.    The adjusting entry for three months of accrued interest earned on the Jerris Corp. bonds on December 31, 2016.
c.     The receipt of semiannual interest on April 1, 2017.
d.    The sale of $80,000 of Jerris Corp. bonds on April 1, 2017, at 103.