Kalyagin Investments acquired $245,200 of Jenis Corp, 5% bonds at their face amount on October 1, 2012. The bonds pay interest on October 1 and April 1. On April 1, 2013, Kalyagin sold $112,000 of Jema Corp, bonds at 101 Joumalize the entries to record the following (refer to the Chart of Accounts for exact wording of account tines The initial acquisition of the Jems Corp, bonds on October 1, 2012 b. The aquating entry for three months of accrued interest eamed on the Jems Corp bonds on December 31, 2012 The receipt of semiannual interest on April 1, 2013 d. The sale of $112.000 of Jems Corp bonds on April 1, 2013, at 101