Carla Corp.carries an account in its general ledger called Investments, which contained debits for investment purchases, and no credits, with the following descriptions. $36,100 Feb. 1, 2020 April 1 Sharapova Company common stock, $110 par, 220 shares U.S. government bonds, 11%, due April 1, 2030, interest payable April 1 and October 1, 108 bonds of $1,000 par each McGrath Company 12% bonds, par $53,000, dated March 1, 2020, purchased at 104 plus accrued interest, interest payable annually on March 1, due March 1, 2040 108,000 July 1 57,240 (a) Your answer is correct. Prepare entries necessary to classify the amounts into proper accounts, assuming that the debt securities are classified as available-for-sale. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Debit Credit Account Titles and Explanation Debt Investments 163120.00 Equity Investments > 36100 Interest Revenue 201340 Prepare the entry to record the accrued interest and the amortization of premium on December 31, 2020, using the straight- line method. (Round answers to decimal places, e.g. 2,500. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Debit Credit Account Titles and Explanation Interest Receivable Dec 31, 2020 9331