Can Someone please Help me with a analysis of the work below. I already did all the calculations, I just need help describing what the numbers mean, and how they relate to business. Please describe in detail so I may understand, Many thanks! Company name is AJ Corporation.

Journal Entries to Record Purchased of Bonds

DateAccountDebitCredit

1-Jan-17 Investment in Bonds$300,000

Premium on Bonds$8,373.53

Cash$308,373.53

Interest Amortization Table

InterestInterestPremiumCarrying Amount

DateReceivedRevenueAmortizedof Bonds

1-Jan-17 $308,373.53

30-Jun-17 $19,500.00 $18,502.41 $997.59 $307,375.94

31-Dec-17 $19,500.00 $18,442.56 $1,057.44 $306,318.50

31-Mar-18 $9,750.00 $9,189.55 $560.45 $305,758.05

Entry to Record the Interest Revenue as on June 30, 2017

DateAccountDebitCredit

30-Jun-17 Cash$19,500.00

Interest Revenue $18,502.41

Premium on Bonds$997.59

Entry to Record Interest Revenue as on December 31, 2017

DateAccountDebitCredit

31-Dec-17 Cash$19,500.00

Interest Revenue$18,442.56

Premium on Bonds $1,057.44

Entry to Record Interest Receivable on March 31, 2018

DateAccountDebitCredit

31-Mar-18 Interest Receivable$9,750.00

Interest Revenue $9,189.55

Premium on Bonds$560.45

Entry for Sale of Bonds on March 31, 2018

DateAccountDebitCredit

31-Mar-18 Cash$159,500.00

Investment in Bonds$150,000.00

($300,000/2)

Premium on Bonds$2,879.03

($8,373.53-$997.59-$1,057.44-$560.45)/2

Interest Receivable$4,875.00

($150,000x13%x6/12)

Gain on Sale of Bonds$1,745.97

(To Record the sale of 50% ofthe value of bonds)

Entry for Retirement of Bonds on June 30, 2020

DateAccountDebitCredit

30-Jun-20 Cash$150,000.00

Investment in Bonds$150,000.00