On July 1, 2020, Harry Ltd. purchased $ 200,000 (par value) of Princes 8% bonds. These bonds will mature on June 30, 2030. The market rate at the time of the purchase was 9%. The bonds pay interest semi-annually on December 31 and June 30. Harry uses the amortized cost model and the effective-interest method to recognize interest income on bond investments. Prepare the entries for the year 2020.