Kalyagin Investments acquired $225,600 Jerris Corp., 10% bonds at their face amount on October 1, 20Y2. The bonds pay interest on October 1 and April 1. On April 1, 20Y3, Kalyagin sold $69,200 of Jerris bonds at 101. Journalize the entries to record the following: Do not round interim calculations. Round final answers to nearest dollar. For a compound transaction, if an amount box does not require an entry, leave it blank. a. The initial acquisition of the Jerris Corp. bonds on October 1, 2012. 20Y2 Oct. 1 b. The adjusting entry for three months of accrued interest earned on the Jerris Corp. bonds on December 31, 20Y2. 20Y2 Dec. 31 c. The receipt of semiannual interest on April 1, 20Y3. 20Y3 Apr. 1 d. The sale of $69,200 of Jerris Corp. bonds on April 1, 20Y3, at 101. 20Y3 Apr. 1