He Prepare Garzon Company's journal entries to record the following transactions for the current year. Jan. 1 Purchases 6% bonds (as a held-to-maturity investment) issued by PBS at a cost of $40,000, which is the par value. July 1 Receives first semiannual payment of interest from PBS bonds. Dec. 31 Receives a check from PBS in payment of principal (540,000) and the second semiannual payment of interest