EX 1: On 1/1/2013, Al Afrah Co. purchased 1000 bonds of 12 % bonds from Oman Arab bank, interest is payable each July 1 and January 1, the face value of bond Omr 100, and the investment mature December 31, 2020. The interest rate in market 12%.the On 31/12/2013 the market value of bonds amounted to Omr 99500. On 31/12/2014 the market value of bonds amounted to Omr 102200 On 2/1/2015 the company sold the bonds at Omr 100000. Required Prepare journal entries