On September 1, Parsons Company purchased $84,000, 10 year, 7% government bonds at 100 plus accrued interest. The semi-annual interest payment dates arc June 30 and December 31. Interest calculations are done by the month. (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