Bula Investments acquired $231,200 of Effenstein Corp., 10% bonds at their face amount on October 1,20Y1. The bonds pay interest on October 1 and April 1 . On April 1,20Y2, Bula sold $72,800 of Effenstein Corp. bonds at 105. Journalize the entries to record the following selected transactions: Do not round interim calculations. Round final answers to nearest dollar. If an amount box does not require an entry, leave it blank. a. The initial acquisition of the Effenstein Corp. bonds on October 1,20Y1. 20Y1, Oct. 1 b. The adjusting entry for 3 months of accrued interest earned on the Effenstein Corp. bonds on December 31,20Y1. 20Y1, Dec. 31 c. The receipt of semiannual interest on April 1,20Y2. d. The sale of $72,800 of Effenstein Corp. bonds on April 1,20Y2, at 105 . e. The receipt of the face value of the remaining bonds at their maturity on October 1,20Y8. 20Y8, Oct. 1