Concord Corp. a public company, purchased $294.000 of five-year, 5% Hydrocor bonds at par on June 30, 2021. Interest is paid semi-annually each June 30 and December 31. At December 31, 2021, the bonds were trading at 95. Concord Corp. purchased Hydrocor's bonds for trading purposes. Prepare the journal entry to record the purchase of the bonds on June 30,2021 (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit June 30 (To record purchase of investment.) eTextbook and Media Prepare the journal entry to record the receipt of the first interest payment on December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 eTextbook and Media Prepare the journal entry to record any required adjusting journal entry on December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record fair value adjustment.) e Textbook and Media