Debt securities classified as held-to-maturity are reported at cost when purchased. Interest revenue is recorded as it accrues. The cost of long-term held-to-maturity securities is adjusted for the amortization of any difference between cost and maturity value.Assume that on April 1, Jerome, Incorporated, paid $100,000 to buy Potter's 8 percent, two-year bonds with a $100,000 par value. The bonds pay interest semiannually on March 31 and September 30. Jerome intends to hold the bonds until they mature. Complete the necessary journal entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns.