On January 1,2020, Skysong Company purchased at par 8% bonds having a maturity value of $270,000. They are dated January 1 . 2020 , and mature January 1, 2025, with interest received on January 1 of eath year. The bonds are classified in the held-to-maturity category. (a) Prepare the journal entry at the date of the bond purchase. (b) Prepare the joumal entry to record the interest revenue on December 31,2020 . (c) Prepare the journal entry to record the interest received on January 1, 2021