On July 1, 2023 grouper LTD purchased 204,000 par value of Oreos 8% bonds. Because the market rate was 9% grouper purchased them for 180,900. The band paid interest semi annually on December 31 and June 30. Grouper uses the amortize cod and effective interest method to recognize interest income on bonds investments rounding values to the nearest dollar if necessary the entry to recognize receipt of the first interest payment on December 31, 2023 will include a