On July 1, 2018, PT Mitra purchased 2,000 bonds from PT. ABC on the Indonesia Stock Exchange. The bond with a nominal value of Rp. 1,000,000 per share was purchased at a price of Rp. 970,000 per share. The bonds with 24% interest per year are 2 years old and will mature on July 1, 2020. Interest is paid every June 30 and December 31.

Keep a journal when you buy bonds and a journal when you receive interest!