QUESTION 4 The Dietrich Company purchases a certificate of deposit (CD) for $250,000 cash on April 1, 2017. It is a six-month CD with a 2.0% annual interest rate. Dietrich files financial reports quarterly, using the calendar year, and makes adjusting entries quarterly (not monthly). Show the journal entries on the dates below, choosing from the following accounts: Cash, CD for Certificate of Deposit, II for Interest Income, IR for Interest Receivable, IP for Interest Payable, IE for Interest Expense. Begin each journal entry line by entering Dr for Debit or Cr for Credit in the first of the three boxes. Formatting will be very important for Blackboard grading. So be sure to: Enter Debits before Credits If there are multiple Debit or Credit lines, enter them in the alphabetical order of the accounts affected. For example, if both Interest Expense (IE) and Interest Receivable (IR) are credited, enter the credit to IE before the credit to IR. Formatting Example: Dr Cash 100,000 ==> entered in three separate boxes 1. Dietrich's purchase of the certificate of deposit on April 1. 2. Dietrich's adjusting entry, if any, on June 30. If no entry is needed, enter NA in each box. 3.c. Dietrich's journal entry when the CD matures on September 30 (see p. 7 of Course note 6B, 2nd approach)