The following information relates to the debt securities investments of Concord Company 1. On February 1, the company purchased 12% bonds of Gibbons Co. having a par value of $319,200 at 100 plus accrued interest. Interest is payable April 1 and October 1. 2. On April 1, semiannual interest is received. 3. On July 1, 10% bonds of Sampson, Inc. were purchased. These bonds with a par value of $188,400 were purchased at 100 plus accrued interest. Interest dates are June 1 and December 1 4. On September 1, bonds with a par value of $64,800, purchased on February 1, are sold at 97 plus accrued interest. 5. On October 1, semiannual interest is received. 6. On December 1, semiannual interest is received. 7. On December 31, the fair value of the bonds purchased February 1 and July 1 are 93 and 91, respectively. (a) Prepare any journal entries you consider necessary, including year-end entries (December 31), assuming these are available-for-sale securities. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (4) Sep. 1 Cash 66096 Equity Investments 1944 Equity Investments Debt Investments 64800 Interest Revenue 3240 (5) || Oct. 1 11 Cash 15264 Interest Revenue 15264 (6)T Dec. 1 |Cash 9420 Interest Revenue 9420 (7) Dec. 31 Interest Receivable 7632 Interest Revenue 7632 (To record interest.)