Prepare Garzon Company's journal entries to record the following transactions for the current year. Jan. 1 Purchases 9% bonds (as a held-to-maturity investment) issued by PBS at a cost of $59,200, which is the par value. July 1 Receives first semiannual payment of interest from PBS bonds. Dec. 31 Receives a check from PBS in payment of principal ($59,200) and the second semiannual payment of interest. 1 Purchases 9% bonds (as a held-to-maturity investment) issued by PBS at a cost of $59,200, which is the par value. 2 Receives first semiannual payment of interest from PBS bonds. 3 Receives a check from PBS in payment of principal ($59,200) and the second semiannual payment of interest