(Entries for Held-to-Maturity Securities) On January 1, 2013, Millennia Company purchased
at par	12%	bonds having a maturity value of			$300,000	. They are
dated January 1, 2013, and mature January 1, 2018, with interest receivable December 31 of each year. The bonds are classified in the held-to-maturity category.
Instructions:
(a) Prepare the journal entry at the date of the bond purchase.
Jan 1, 13	Account Title				Amount
	Account Title					Amount
(b) Prepare the journal entry to record the interest received for 2013.
Dec 31, 13	Account title				Amount
	Account title					Amount
(c) Prepare the journal entry to record the interest received for 2014.
Dec 31, 14	Account Title				Amount
	Account Title					Amount