Brief Exercise 12-3 On January 1, 2018, Accustart Ltd. purchased $196,000 of 996, 10-year bonds at face value (100) with the intention of selling the bonds early the next year. Interest is received semi-annually on J 1 and January 1. At December 31, 2018, which is the company's fiscal year end, the bonds were trading in the market at 96. Assume that the bonds were sold for $188,160 on January 2, 2019 Record the sale of the bonds. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 2