On January 1, 2021, Bellevue Ltd. purchased $170,000 of 12%,10-year bonds at face value (100) with the intention of selling the bonds early the next year. Interest is received semi-annually on July 1 and January 1 . At December 31, 2021, which is the company's fiscal year end, the bonds were trading in the market at 98 (this means 98% of maturity value). Prepare the journal entry to record the receipt of the interest on July 1. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tibles and enter 0 for the amounts.)