please explain

On January 1,2019, Gatrong Corporation purchased 12\%, 5year Fleming Copporation bonds with a tace value of 5200,000 , It expects 1o hold these bonds unti maturiy. The bonds pay interest semiarnualy on June 30 and December 31. Gatrong paid $215,443, a price that yilds a 10% osioctive annual inlerest rate. Pequired: Prepare the joumal entry on June 30 for Gatrong to reoord the frst interest receipt, using the affective interest method. Prepare the joumal enty on June 30 for Gatrong to record the first interest recoipt, using the efflective interest methad