January $1$ Purchases $6\%$ bonds $($as a held$-$to$-$maturity investment$)$ issued by PBS at a cost of $$40$ June $30$ Receives first semiannual payment of interest from PBS bonds.

December $31$ Receives a check from PBS in payment of principal $($$$40,060)$ and the second semiannua

Journal entry worksheet

$1$

$2$

$3$

Purchases $6\%$ bonds $($as a held$-$to$-$maturity investment$)$ issued by PBS at a cost of $$40,000,$ which is the par value.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,,Debit,Credit$],[$January $01,,,,],[,,,,],[,,,,],[,,,,],[,,,,]]$

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$6$ of $32$

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