Davis invested $100,000 in 7 year, 7% bonds on July 1, 2022 issued by Perez Corp. The bonds pay interest semi-annually on June 30 and Dec. 31 and were priced to yield 9% interest. Davis received the first interest payment on Dec. 31, 2022. The company plans to hold on to these bonds and use the interest payments over the next 7 years to help fund company benefits for employees. (You do not need to record any of the employee benefit costs; they have already been accounted for. Just do the entries related to the bonds.) The Perez bonds were selling at 94 on Dec. 31, 2022. Make all necessary entries for 2022 through Dec. 31, 2022.