Blue Spruce Corporation had the following transactions in debt instruments purchased to earn interest during the year ended December 31, 2021: Jan. 1 Purchased a 180-day (six-month) Government of Canada treasury bill for $146,341. June 30 Received $150,000 cash when the treasury bill matured. July 5 Purchased a money-market fund for $37,500. Oct. 1 Cashed in the money-market fund, receiving $37,780. 1 Purchased a six-month, 4% term deposit for $112,500. Dec. 31 Accrued interest on the term deposit. Collapse question part (a) Record the 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 0 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record purchase of investment.) (To record maturity of treasury bill investment.) (To record purchase of investment.) (Cash in money market investment.) (To record purchase of investment.) (To accrue interest rev