On June 30, $210,000 of 5-year, 8% Orbit bonds are issued at $193,784 to yield a market interest rate of 10 %. Interest is payable semi-annually each June 30 and December 31 (a) 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. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.s. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Credit Debit Account Titles and Explanation Date 193784 Cash June 30 193748 Bonds Payable Interest Experse Dec. 31 (b) Record the issue of the bonds on June 30 and the first interest payment on December 31 on the books of the investee (issuer). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Date Debit Credit List of Accounts Accumulated Other Comprehensive Income Accumulated Other Comprehensive Loss Bonds Payable Cash Dividends Receivable Dividend Revenue Held for Trading Investments Income from Associates Interest Expense Interest Payable Interest Receivable Interest Revenue Investment in Associates Long-Term Investments Loss on Bond Redemption No Entry Realized Gain on Held for Trading Investments No Entry Realized Gain on Held for Trading Investments Realized Gain on Long-Term Investments Realized Loss on Held for Trading Investments Realized Loss on Investment in Associates Realized Gain on Trading Investments Realized Loss on Trading Investments Trading Investments Unrealized Gain on Held for Trading Investments Unrealized Gain on Long-Term Investments Unrealized Loss on Held for Trading Investments Unrealized Loss on Long-Term Investments Unrealized Gain on Trading Investments Trading Investments Unrealized Loss on