On July 2, 2021, Algoma Corp. purchased at 101, $ 100,000 of 6%, 10 year bonds issued by Shield Inc., with the intention of holding the bonds to earn interest income. The bonds pay interest semi-annually on January 1 and July 1. Both companies have December 31 year ends. The relevant amortization amount for the period ending December 31, 2021 is $ 50. Required: a) Record the purchase of the bond by Algoma and record any entries it will make related to this investment for the year end December 31, 2021. b) Record the issue of the bond by Shield and record any entries they will make related to this liability for the year end December 31, 2021. I Record the receipt of interest by Algoma on January 1, 2022. d) Record the payment of interest by Shield on January 1, 2022. (Do not use commas, and do use whole numbers) a) Jul 2 . 4 Dec 31 + . 4 b) Jul 2 . Dec 31 ( . 4 c) Jan 1 d) Jan 1 . 4)