Crane Corporation had the following transactions relating to debt investments: Jan 1, 2022 Purchased 51. $1,000,10% Spiller Company bonds for $51.000. Interest is payable annually on January 1. Dec 31, 2022 Accrued interest on Spiller Company bonds. Jan. 1.2023 Received interest from Spiller Company bonds. Jan 1, 2023 Sold 28 Spiller Company bonds for $26,720. Journalize the above transactions, including the adjusting entry for the accrual of interest on December 31, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Jan. 1.2023