On 01 July 2017, Blu-Foote purchased a security it decided to Hold-to- Maturity. The security bears an annual interest rate of 9.1%. The security cost $89,300 plus a brokerage fee of $830. The security will pay interest on 01 Jan and 30 June. Blu-Footes fiscal year ends on 31 Dec. a. Create the journal entry for the purchase of the security. b. Create the adjusting entry for 31 December [regarding interest earned) c. Create the journal entry for the receipt of interest on 01 Jan. 2018