On March 1, 2021, A corporation used excess cash to purchase bonds at face value for $113,000 plus accrued interest. The interest rate is 6% and is paid January 1 and July 1 every year. The investment is accounted for as held-to-maturity. The fair value of the bonds is $114,000 on Dec 31, 2021. Prepare the journal entries to record transactions in 2021, including year-end adjustments. 1.) Record the purchase of bonds for cash and accrued interest 2.) Record the cash received for interest revenue and interest receivable 3.) Record the entry for the interest received