Problem #4
				Investment in Bonds (HTM Securities) HW
	On Jan. 1, 2020 Philo Kvetch purchased 50 bonds @ $1,013.40 per bond.
	The new bond issue was priced such that the bonds have an yield (annual) of 4.2%
	The bond (annual coupon) rate is 4.5% over the 5-year term of the bonds.
	The bonds pay interest semi-annually.
	1-Jan-20	Prepare the entry for the purchase of the bonds
	30-Jun-20	Prepare the entry for the first semi-annual receipt
		of interest and amortization using the effective
		interest method.
	31-Dec-20	Prepare the entry for the second semi-annual receipt
		of interest and amortization using the effective
		interest method.
	30-Jun-20	Prepare the entry for the first semi-annual receipt
		of interest and amortization using the straight line
		method.
	31-Dec-20	Prepare the entry for the second semi-annual receipt
		of interest and amortization using the straight line
		method.