Prepare Garzon Company's journal entries to record the following transactions for the current year. January 1 Purchases 9% bonds (as a held-to-maturity investment) issued by PBS at a cost of $53,600, which is the par value. June 30 Receives first semiannual payment of interest from PBS bonds. December 31 Receives a check from PBS in payment of principal ($53,600) and the second semiannual payment of interest. View transaction list View journal entry worksheet No Date General Journal 1 January 01 Debt investments - HTM Cash 2 June 30 Cash Interest revenue Debit Credit 53,600 53,600 2,412 2,412 3 December 31 Cash 56,012 Debt investments - HTM 2,412 Interest revenue 53,600