Please help with highlighted area under "C". Please show formula if necessary.

***Do not round your intermediate calculations and round final answers to the nearest dollar.

CHART OF ACCOUNTS Starks Company General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 611 Interest Revenue 120 Accounts Receivable 612 Dividend Revenue 121 Allowance for Doubtful Accounts 631 Gain on Sale of Investments 131 Notes Receivable 641 Unrealized Gain on Trading Investments 132 Interest Receivable 141 Merchandise Inventory EXPENSES 145 Office Supplies 511 Cost of Merchandise Sold 146 Store Supplies 512 Bad Debt Expense 151 Prepaid Insurance 515 Credit Card Expense 161 Investments-Government Bonds 516 Cash Short and Over 165 Valuation Allowance for Trading Investments 520 Salaries Expense 166 Valuation Allowance for Available-for-Sale Investments 181 Land 191 Store Equipment 531 Advertising Expense 532 Delivery Expense 533 Repairs Expense 534 Selling Expenses 535 Rent Expense 192 Accumulated Depreciation Store Equipment 193 Office Equipment 194 Accumulated Depreciation Office Equipment 536 Insurance Expense 537 Office Supplies Expense LIABILITIES 538 Store Supplies Expense 210 Accounts Payable 561 Depreciation Expense-Store Equipment 221 Notes Payable 562 Depreciation Expense-Office Equipment 231 Interest Payable 590 Miscellaneous Expense 241 Salaries Payable 710 Interest Expense 251 Sales Tax Payable 731 Loss on Sale of Investments 741 Unrealized Loss on Trading Investments EQUITY 311 Common Stock 312 Paid-In Capital in Excess of Par-Common Stock 321 Preferred Stock 322 Paid-In Capital in Excess of Par-Preferred Stock 331 Treasury Stock 332 Paid-In Capital from Sale of Treasury Stock 340 Retained Earnings 350 Unrealized Gain (Loss) on Available-for-Sale Investments 351 Cash Dividends 352 Stock Dividends The following bond investment transactions were completed by Starks Company: a. Journalize the entries for the preceding transactions.* Jan. 31 Purchased 75, $1,000 government bonds at 100 plus accrued interest of $375 (1 month). The bonds pay 6% annual interest on July 1 and January 1. Purchased: 75 Government Bonds: 1,000 Accrued Interest: 375 Months: 1 Annual Interest: 6% Jan. 31 Investments-Government Bonds Interest Receivable Cash 75,000 375 75,375 Jul. 1 Received semiannual interest on bond investment. Jul. 1 2,250 Cash Interest Receivable Interest Revenue 375 1,875 Aug. 30 Sold 35, $1,000 bonds at 98 plus $350 accrued interest (2 months). Sold: 35 Cost: 1,000 Percentage: 98% Accrued Interest: 350 Months: 2 Aug. 30 Cash 34,650 700 Loss on Sale of Investments Interest Revenue Investments - Government Bonds 350 35,000 b. Journalize the December 31 adjusting entry for semiannual interest earned on the bonds.* 1,200 Dec. 31 Interest Receivable Interest Revenue 1,200 c. Journalize the receipt of $40,000 at the bonds' maturity on July 1.* Jul. 1