On September 1, Parsons Company purch dates are June 30 and December 31. Interest calculations are done by the month. Required: a. Journalize the entry to record the bond purchase. b. Journalize the receipt of interest on December 31 of the first year. c. Journalize the sale of the bonds on February 1 of the second year for $82,000 plus accrued interest. If an amount box doe ased S04,000, 10-year, 7% government bonds at 100 plus accrued interest. The semiannual interest payment t blank