The following bond transactions occurred during 2018 for the British Columbia University (BCU) and Oliver Ltd: BCU issued $10 million five-year, 4% bonds at 96 (this means 96% of maturity value) at a price Feb. 1 to yield a market interest rate of 4.9%. The bonds pay interest semi-annually on August 1 and February 1 Oliver Ltd. purchased S3 million of BCU's bonds at 96 as a long-term investment that was to be held to maturity Aug. 1 The semi-annual interest on the bonds was paid. Instructions (a) Prepare all required journal entries for Oliver Ltd., the investor, to record the above transactions. (b) Prepare the journal entries for Oliver Ltd. if the investment had been purchased for trading purposes instead of a long-term investment that was to be held to maturity. (c) Prepare all required entries for BCU, the investee, to record the above transactions. (d) Comment on the differences in recording that you observe between the investor and the investee