Leonard Technologies invests $ 68,000 to acquire $ 68,000 face value , 10 % , five - year corporate bonds on December 31 2014. The bonds will mature on December The bonds pay interest semiannually on December 31 and June 30 every year until maturity . Assume Leonard Technologies uses a calendar year . Based on the information provided , which of the following will be included in the journal entry for the transaction on December 31 , 2018 ? 31, 2019