Problem 12-1A The following Espresso Corporation transactions are for bonds that were purchased as a held for trading Investment for the year ended December 31, 2018: Feb. 1 Purchased $242,000 of Leslye Corporation 3% bonds at 106 (this means 106% of maturity value). Interest is received semi-annually on August 1 and February 1. The bonds mature on February 1, 2020, Aug. 1 Received interest on Leslye bonds. 2 Sold $96,800 of the Leslye bonds at 102 Dec. 31 Accrued interest on the remaining bonds. 31 The fair value of the remaining bonds was 100 on this date