(1) On January 1, 202, Yonghua Company purchased a bond with a face value of 80,000 yuan issued by Company A on January 1, 201 at a price of 86,800 yuan. The bond has a term of 5 years and a coupon rate of 8 %, the interest is paid on December 31 every year, and the principal is repaid at maturity. Yonghua Company regarded the bond as a trading financial asset and paid 300 yuan for the transaction. The purchase price of the bond includes 6,400 yuan of unpaid interest that has expired.

(2) On January 15, the bond interest paid by Company A was received.

(3) Yonghua Company accrues interest receivable for the bonds it holds every six months. The market price of the bond on June 30 is $76,000.

(4) On December 23, 202, Yonghua Company sold the corporate bonds it held, and actually received the sale price of 82,100 yuan

Require:

Prepare accounting entries based on the above economic transactions.