Bula Investments acquired $233,600 of Effenstein Corp., 5% 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 $71,200 of Effenstein Corp. bonds at 101. 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 Investments-Effenstein Corp. Bonds 233,600 Cash 233,600 b. The adjusting entry for 3 months of accrued interest earned on the Effenstein Corp. bonds on December 31, 20Y1. 20Y1, Dec. 31 Interest Receivable Interest Revenue C. The receipt of semiannual interest on April 1, 20Y2. 2012, Apr. 1 Cash Interest Receivable Interest Revenue d. The sale of $71,200 of Effenstein Corp. bonds on April 1, 20Y2, at 101. 20Y2, Apr. 1 Cash Gain on Sale of Investments 110 Investments-Effenstein Corp. Bonds e. The receipt of the face value of the remaining bonds at their maturity on October 1, 20Y8. 2018, Oct. 1 Cash Investments-Effenstein Corp. Bonds