VanTrade Inc. invested $20,000 in 3-year bonds issued by WestEnd Finance Company. The bonds were purchased at par on January 1, 2015, and bear interest at a rate of 10% per annum, payable annually.
(a)	Prepare the journal entry to record the initial investment on January, 2015.
(b)	Prepare the journal entry that VanTrade would record on each interest date.
(c)	Prepare the journal entry that VanTrade would record at maturity of the bonds.
(d)	How much cash flowed "in" and "out" on this investment, and how does the difference compare to total interest income that was recognized?