On September 1, 2012, Parsons Company purchased $84,000, 10 year, 7% government bonds at 100 plus accrued interest. The semi-annual interest payment dates are June 30 and December 31. Interest calculations are done by the month. Journalize the entry to record the bond purchase. Journalize the receipt of interest on December 31, 2012. Journalize the February 1, 2013 sale of the bonds for $82,000 plus accrued interest. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0