On January 1, 2021, Tri Town Ltd, purchased $196,000 of 9%,10-year bonds at face value (100) with the intention of selling the bond 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 96 (this means 96% of maturity value). Using the fair value through profit or loss mpdel, prepare the journal entry to record the purchase of the bonds on January 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 occount titles and enter O for the amounts.) Prepare the journal entry to record the receipt of the interest on July 1. (List all debit entries before credit entries. Credit account title are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) eTextbook and Media List of Accounts Prepare any adjusting entries required at December 31. (List all debit entries before credit entries. Credit occount titles are outomatically indented when the amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Prepare any adjusting entries required at December 31. (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 titles