INVESTOR Corp. was interested in investing in bonds and, on 01/01/2012 purchased 10% bonds dated January 1, 2012. These bonds had a face amount of $10 million, pay interest on 06/30 and 12/31, and mature in 10 years. For bonds of similar risk and maturity, the market yield is 12%. INVESTOR Corp. uses the effective interest method. Prepare INVESTOR Corp.'s entry to record the bond purchase? Prepare INVESTOR Corp.'s entry on 06/30/2012 and on 12/31/2012 to record interest