Investments (18 points). On 1/1/18 Jon Gertner Inc. purchased 10-year semiannual 3% bonds with a total $25M face value. They paid $27.3M for the bonds. The prevailing market rate for similar bonds is 2%. 1. Journalize the purchase and first two interest receipts in association with this bond. 2. Record the sale of the bond on 1/1/19 assuming the fair value of the bond is now $27M and the bonds were recorded as held to maturity