The following bond investment transactions were completed during 2012 by Mission Company: Jan

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The following bond investment transactions were completed during 2012 by Mission Company:
Jan. 21. Purchased 50, $1,000 par value
 government bonds at 100 plus 20 days’ accrued interest. The bonds pay 4.5% annual interest on June 30 and January 1.
June 30. Received semiannual interest on bond investment.
Sept 5. Sold 24, $1,000 par value bonds at 97 plus $201 accrued interest.
a. Journalize the entries for these transactions.
b. Provide the December 31, 2012, adjusting journal entry for semiannual interest earned from the bond.