On July 1, 2021, Marigold Corporation, a private company, purchased $390,000 of six-year, 5% Star Corporation bonds for $411,600. The bonds pay interest each June 30. The bonds were purchased to earn interest and the market interest rate at the time of purchase was 4%. The company uses the effective-interest method to amortize any premium or discount on debt security investments. Prepare the required journal entries on July 1 and December 31, 2021, and June 30, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Debit Credit Date July 1, 2021 Account Titles and Explanation Investments at Amortized Cost 411600 Cash 411600 (To record purchase of bond investment.) Interest Receivable Dec. 31, 2021 9750 Interest Revenue 8232 Investments at Amortized Cost 1518 (To accrue interest revenue.) Cash June 30, 2022 19500 Interest Revenue 8201.64 Interest Receivable 9750 Investments at Amortized Cost 1548.36 (To record collection of interest on bonds.)