Exercise H-01 a-b Pharoah Corporation had these transactions pertaining to debt investments: Jan. 1 July 1 July 1 Purchased 93 10%, $1,000 Martine Co. bonds for $93,000 cash. Interest is payable semiannually on July 1 and January 1. Received semiannual interest on Martine Co. bonds. Sold 32 Martine Co. bonds for $33,390. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record interest) (To record sale of bonds) Prepare the adjusting entry for the accrual of interest at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31