On June 30, $130,000 of 5-year, 9% Orbit bonds are issued at $124,980 to yield a market interest rate of 10%. Interest is payable semi-annually each June 30 and December 31. Record the purchase of these bonds on June 30 and the receipt of the first interest payment on December 31 on the books of the investor assuming the bonds are to be held to maturity. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date June 30 # Dec. 31 Account Titles and Explanation eTextbook and Media Debit Credit