Mars Investments acquired $150,000 of Pluto Corp., 8% bonds at their face amount on September 1, 2014. The bonds pay interest on September 1 and March 1. On March 1, 2015, Mars sold $75,000 of Pluto Corp. bonds at 102.

Journalize the entries to record the following:

a. The initial acquisition of the Pluto Corp. bonds on September 1, 2014.

b. The adjusting entry for four months of accrued interest earned on the Pluto Corp. bonds on December 31, 2014.

c. The receipt of semiannual interest on March 1, 2015.

d. The sale of $75,000 of Pluto Corp. bonds on March 1, 2015, at 102.