July 1, 2018 Purchased $300,000 of MD Corp 6% bonds issued at par. MD Corp bonds pay coupons on each June 30 and December 31.Startup Corp has neither intention to hold to maturity or trade actively. December 31, 2018 MD Corp reports net income of $30,000. MD Corp pays cash dividends of $10,000. The market value of Startup Corp's holding of MD Corp bonds is $280,000 December 31, 2019 MD Corp reports net loss of $300,000. MD Corp does not pay cash dividends. The market value of Startup Corp's holding of MD Corp bonds is $295,000. Startup Corp sells all its MD Corp bonds on this date. Prepare journal entries for the investment MD Corp bonds for each date and if necessary for semi-annual coupon receipts. (10 points) 3