On January 1, 2017, Bonita Company purchased at par6% bonds having a maturity value of $390,000. They are dated January 1, 2017, and mature January 1, 2022, with interest received on January 1 of each year. The bonds are classified in the held-to-maturity category.

(a)the journal entry at the date of the bond purchase.

(b)the journal entry to record the interest revenue on December 31, 2017.

(c)the journal entry to record the interest received on January 1, 2018.