Instructions On January 1, 2019, Gatrong Corporation purchased 13 %, 5-year Fleming Corporation bonds with a face value of $200,000. It expects to hold these bonds until maturity. The bonds pay interest semiannually on June 30 and December 31. Gatrong paid $223,165, a price that yields a 10% effective annual interest rate. Required: Prepare the journal entry of Gatrong to record the purchase of the bonds.