Recording Entries for HTM Debt Securities- Par On January 1, Lazer Inc. purchased for cash, forty $1,000, 4% bonds of Star Corp. at par. The bond interest is paid annually on January 1 of each year, and the bond maturity date is January 1 in 10 years. Lazer has the intent and ability to hold the bonds over the full term. The fair value of the bonds on December 31 is $39,200. a. Record the entry for the purchase of the bonds on January 1. b. Record the entry to accrue interest revenue on December 31. c. Record the entry for the receipt of interest on January 1 of the following year. Date Account Name Dr. Cr. a. Jan. 1 Investment in HTM Securities 0 0 Cash 0 0 b. Dec. 31 Interest Receivable 0 0 Interest Revenue C. Jan. 1 Cash Interest Receivable = 0 0 = 0 0 0 0 Please answer all parts of the question.