E17.2 (LO1) (Debt Investments) On January 1, 2019, Jennings SA purchased at par 10% bonds having a maturity value of 300,000. They are dated January 1, 2019, and mature January 1, 2024, with interest receivable December 31 of each year. The bonds are held to collect contractual cash flows. Instructions a. Prepare the journal entry at the date of the bond purchase. b. Prepare the journal entry to record the interest received for 2019. c. Prepare the journal entry to record the interest received for 2020