Tsunami Sushi purchases $100,000 of 5-year, 6% bonds from Deep Sea Explorers on January 1. Management intends to hold the debt securities to maturity. For bonds of similar risk and maturity, the market rate is 7%. Tsunami paid $95,842 for the bonds. It receives interest semiannually on June 30 and December 31. Due to changing market conditions, the fair value of the bonds at December 31 is $94,000. Required: 1., 2. & 3. Record the necessary entries regarding the bonds. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar amount.) View transaction list View journal entry worksheet No Date General Journal 1 January 01 Investments Cash 2 June 30 Cash Interest Revenue 3 December 31 Cash Interest Receivable Debit Credit 95,842 95,842 3,000 3,000 3,000 3,000