Instructions Kalyagin Investments acquired $245,200 of Jerris Corp. 5% bonds at their face amount on October 1, 20Y2. The bonds pay interest on October 1 and April 1. On April 1, 203, Kalyagin soid $112,000 of Jerris Comp. bonds at 101. Joumalize the entries to record the following (refer to the Chart of Accounts for exact wording of account titles) a. The inmal acquisition of the corris Corp. bonds on October 1, 2012 1. The adjusting entry for three months of accrued interest eamed on the Jernis Corp, bonda on December 31, 2012 The receipt of semiannual interest on April 1, 2043, d. The sale of $112.000 of Jernis Comp bonds on April 1, 2013, at 101. Joumal Joumalize the entries to record the transactions on 2012 Refer to the Chart of Accounts for exact wording of accounts PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. RET DEBIT CAT 1 ASSETS LUBILITIES Oct.1 Investment EQUITY 245,200.00 Cash 245,200.00 Dec 31 Interest JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DERIT CREDIT ASSETS LIABILITIES COUTY 1 1 1 1