Kalyagin Investments acquired $210,800 of Jerris Corp., 7% bonds at their face amount on October 1, 2016. The bonds pay interest on October 1 and April 1. On April 1, 2017, Kalyagin sold $119,200 of Jerris Corp. bonds at 102. Journalize the entries to record the following (refer to the Chart of Accounts for exact wording of account titles and be sure to enter the year as part of the date): 2016 Oct. 1 Initial acquisition of the Jerris Corp. bonds Dec. 31 Adjusting entry for three months of accrued interest earned on the Jerris Corp. bonds 2017 Apr. 1 Receipt of semiannual interest 1 Sale of $119,200 of Jerris Corp. bonds, at 102