Present the following entries: (clearly present and label all computations, where appropriate)

2-To record the acquisition of the Hart Company bonds on 12/1/X2. 12) 12/1/X2: Hart Company bonds were acquired for the Held-to-Maturity securities portfolio. Amount purchased: Cost at date of purchase: Stated interest rate: Semi-annual interest payment dates: Maturity date of bonds: $ 40,000 $ 42,130 plus accrued interest 9% 5/1 and 11/1 11/1/x8