On January 2, 2020. Mark Company acedired, as at held to-maturity imvestment, bonds with a face value of 5600,000 bor soet, 500 . The bonds carry a atated interest rate of torw and an effective yield of 3%. Interest is puid on June 30 and December 31, and the bonds mature on December 31, 2029. Required: Prepare the joumal entries necessary to record the purchase of the bonds and the fist fire semilarnual interest recoipts using the straigh-ine method of amartization. 111 Cash 411 Sales Revenue 121 Accounts Receivable 431 Interest Income 141 Inventory 152 Interest Receivable EXPENSES 181 Equipment 500 Cost of Goods Sold 189 Accumulated Depreciation 511 Insurance Expense 191 Investment in Held-to-Maturity Debt Securities 512 Utilities Expense 521 Salaries Expense LIABILITIES 532 Bad Debt Expense 211 Accounts Payable 540 interest Expense 231 Salaries Payable 541 Depreciation Expense 250 Unearned Revenue 559 Miscellaneous Expense Chart of Accounts 0