Brigi Corporation had the following transactions: Jan. 1 Purchased 200, 4%, $500 Bella Co. bonds for $120,000 cash plus brokerage fees of $100. Interest is payable semiannually on July 1 and January 1. July 1 Received semiannual interest on Bella Co. bonds. July 1 Sold 150 Bella Co. bonds for $35,000 less $500 brokerage fees. Instructions (a) Journalize the transactions. (b) Prepare the adjusting entry for the accrual of interest at December 31