Crane Corporation had the following transactions in $2020$ and $2021$ pertaining to debt investments.

Purchased $6011\%,$$$1,000$ Wolfe Co$.$ bonds for $$61,800$ cash on January $1,2020.$ Interest is payable annually on January $1.$

Accrued interest on Wolfe Co$.$ bonds on December $31,2020.$

Received interest on Wolfe Co$.$ bonds on January $1,2021.$

Sold $35$ Wolfe Co$.$ bonds for $$38,675$ on January $1,2021.$