Journalize the entries to record the following selected held-to-maturity investment transactions for ABC Company:

1. Purchased for cash $16,000,000 of Cummins Corporation eight-year, 6% bonds at 96.9 on their issuance date, April 1, 2015. ABC Company intends to hold these bonds to their maturity. The market rate was 6.5%.

2. Recorded receipt of the first semiannual interest payment and amortization of the discount on October 1, using the effective interest method.

3. Recorded accrued interest and amortization of discount at December 31, ABC Company's year-end.

4. Recorded receipt of cash for the bonds on their maturity date, April 1, 2023.