Blue Spruce Corporation, during the year ended October 31, 2021, had the following transactions for money-market instruments purchased to earn interest: Jan. 2 Purchased a 110-day, $44,000 treasury bill maturing on May 1 for $43,736. May 1 The treasury bill matured. Aug 1 Invested $71,500 in a money-market fund. Aug. 31 Received notification that $179 of interest had been earned and added to the fund. Sept. 30 Oct. 1 Received notification that $179 of interest had been earned and added to the fund. Purchased a 110-day, 2.7% $33,000 treasury bill for $32,779. Oct. 15 Cashed the money-market fund and received $71.948. Prepare the journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation (To record purchase of investment.) Debit Credit (To record purchase of investment.) [To accrue interest revenue.) (To accrue interest revenue.) (To record purchase of investment.) (Cashed in money market fund.) Prepare any required adjusting journal entry at October 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to O decimal places, eg. 5,275.) Date Account Titles and Explanation Debit Credit Oct. 31 (To accrue interest revenue.)