On January 1, 2019, Hyde Corporation purchased bonds with a face value of $300,000 for $308,373.53. The bonds are due June 30, 2022, carry a 13% stated interest rate, and were purchased to yield 12%. Interest is payable semiannually on June 30 and December 31. On March 31, 2020, in contemplation of a major acquisition, the company sold one-half the bonds for $159,500 including accrued interest; the remainder were held until maturity.

Required:

Prepare the journal entries to record the purchase of the bonds, each interest payment, the partial sale of the investment on March 31, 2020, and the retirement of the bond issue on June 30, 2022.

2020

Jan. 1, 2020	Cash	308373.53
	Gain on sale of debt securities		15000
Mar. 31, 2020	Cash	159500
	Gain on sale of debt securities		1745.97
	Interest Income		4875
	Investment in Held-to-Maturity Debt Securities		152879.03
Jun. 30	Cash	9750
	Interest Income		9189.55
	Investment in Held-to-Maturity Debt Securities		4875
Dec. 31, 2020	Cash	9750
	Interest Income		9155.93
	Investment in Held-to-Maturity		594.07

2022

Mar. 1, 2022	Cash	9750
	Interest Income		9189.55
	Investment in Held-to-Maturity Debt Securities		707.55
Jun. 30, 2022	Cash	150000
	Investment in Held-to-Maturity Debt Securities		150000

I need help on the ones in bold.