On January 1, 2021. Rupar Retailers purchased 500.000 of Anand Company bonds at a premium of 57000. The Anand bonds pay 9% Interest but were purchase similar milk and Marity The bond pay interest smanna on June 30 and December 31 of each year Hupar accounts for the bands as a held-to-maturity inves Rupa's December 31, 2021 jumal entry to record the second period of interest, Rupar would record a credit to interest revenue of