Prepore Garzon Company's journal entries to record the following transactions for the current year. January 1 Purchases 8.54 bonds (as a held-to-maturity investment) 15sued by pas at a cost of $52,800, which is the par value. June 30 Heceives first seniannual paynent of interest froo pBS bonds. Decenber 31 Receives a check fron PBS in paypent of principal ($52,820) and the second seniannual paynent of interest. Journal entry worksheet Purchases 8.5% bonds (as a held-to-maturity investment) issued by PBS at a cost of $52,800, which is the par vlue. Note: Enter debits before credits. 4