Bula Investments acquired $$260,400$ of Effenstein Corp., $10\%$ bonds at their face amount on October $1,20$Y$1.$ The bonds pay interest on October $1$ and April $1.$ On April $1,20$Y$2,$ Bula sold $$67,600$ of Effenstein Corp. bonds at $103.$

Required:

Journalize the entries to record the following:

a$.$ The initial acquisition of the Effenstein Corp. bonds on October $1,20$Y$1.*$

b$.$ The adjusting entry for $3$ months of accrued interest earned on the Effenstein Corp. bonds on December $31,20$Y$1.*$

c$.$ The receipt of semiannual interest on April $1,20$Y$2.*$

d$.$ The sale of $$67,600$ of Effenstein Corp. bonds on April $1,20$Y$2,$ at $103.*$

e$.$ The receipt of the face value of the remaining bonds at their maturity on October $1,20$Y$8.*$

$*$Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Do not round your intermediate calculations and round final answers to the nearest dollar.