On January 2021. Ruper Retailers purchased $125.000 of Anand Company bonds at a premium of $5.000 The Anand bonds pay rest but were purchased were more erine was for bonds of and mounty The bonds pay merect semiannualy on June 30 and December 21 of each year. Rupar accounts for me bonds seo mert and uses the effective tres method in Ruper's December 31, 2021, pour entry to record the second penod of interest, Ruper would record a credit to were