Recording Entries for Trading Securities Henry Inc. purchased $15,000 of Container Corporation's 5% bonds at par. The purchase was made on January 1, and the investment was classified as a trading security. On June 30 , Henry Inc. received semiannual interest of $375. On that date, the fair value of the bonds was $14,400. Prepare Henry's journal entries for (a) the purchase of the investment, (b) the interest received, and (c) the fair value adjustment, assuming that the company is reporting mid-year financial statements. - Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero)