Torres Investments acquired $233,600 of Murphy Corp., 4% bonds at their face amount on October 1, Year 1. The bonds pay interest on October 1 and April 1. On April 1, Year 2, Torres sold $105,200 of Murphy Corp. bonds at 101. Journalize the entries to record the following (refer to the Chart of Accounts for exact wording of account titles): a. The initial acquisition of the Murphy Corp. bonds on October 1, Year 1. b. The adjusting entry for three months of accrued interest earned on the Murphy Corp. bonds on December 31, Year 1. c. The receipt of semiannual interest on April 1, Year 2. d. The sale of $105,200 of Murphy Corp. bonds on April 1, Year 2, at 101.