Entries for bond $($held$-$to$-$maturity$)$ investments

The following bond investment transactions were completed by Starks Company:

Jan. $31$ Purchased $36,$$$1,000$ government bonds at $100$ plus accrued interest of $$180(1$ month$).$ The bonds pay $6\%$ annual interest on

July $1$ and January $1.$

July $1$ Received semiannual interest on bond investment.

Aug. $30$ Sold $15,$$$1,000$ bonds at $98$ plus $$150$ accrued interest $(2$ months$).$

a$.$ Journalize the entries for these transactions. Assume a $360-$day year. Do not round interim calculations. Round final answers

to nearest dollar. If an amount box does not require an entry, leave it blank.

Jan $31$

July $1$

Aug. $30$

b$.$ Journalize the Dec $31$ adjusting entry for semiannual interest earned on the bonds. Assume a $360$ day year.

c$.$ Journalize the receipt of $$21,000$ at the bonds maturity on July $1.$