Rekya Mart Inc. is a general merchandise retail company that began operations on January 1, 2015. The following are bond (held-to-maturity) trans 2015 Apr. 1. May 16. Purchased $48,000 of Smoke Bay 4%, 10-year bonds at their face amount plus accrued interest of $320. The bonds pay interest semiannually on February 1 and August 1. Purchased $112,000 of Geotherma Co. 6%, 12-year bonds at their face amount plus accrued interest of $280. The bonds pay interest semiannually on May 1 and November 1. Aug. 1. Received semiannual interest on the Smoke Bay bonds. Sept. 1. Sold $19,200 of Smoke Bay bonds at 103 plus accrued interest of $64. Nov. 1. Dec. 31 Dec. 31 2016 Feb. 1. May 1. Required Received semiannual interest on the Geotherma Co. bonds. Accrued interest on the Smoke Bay bonds. Accrued interest on the Geotherma Co. bonds. Received semiannual interest on the Smoke Bay bonds. Received semiannual interest on the Geotherma Co. bonds.