Entries for investments in bonds, interest, and sale of bonds Instructions Chart of Accounts Journal Instructions Kalyagin Investments acquired $245,200 of Jerris Corp., 5% bonds at their face amount on October 1, 2012. The bonds pay interest on October 1 and April 1. On April 1, 2013, Kalyagin sold $112,000 of Jerris Corp. bonds at 101. Journalize the entries to record the following (refer to the Chart of Accounts for exact wording of account titles): a. The initial acquisition of the Jerris Corp. bonds on October 1, 2012. b. The adjusting entry for three months of accrued interest earned on the Jerris Corp. bonds on December 31, 2012. c. The receipt of semiannual interest on April 1, 2013. d. The sale of $112,000 of Jerris Corp. bonds on April 1, 20Y3, at 101.