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On April 1, 2021, Blue Spruce Corporation issued $488,000,5-year bonds. On this date, Shoreline Corporation purchased the bonds from Blue Spruce to earn interest. Interest is received semi-annually on April 1 and October 1 and Shoreline's year end is March 31. Below is a partial amortization schedule for the first three interest periods of the bond issue. Prepare the journal entries to record the purchase of the bonds; the receipt of interest on October 1,2021 ; the accrual of interest on March 31, 2022; and the receipt of interest on April 1, 2022. (Credit account titles are automatically indented when the amount is