Crane Farms is a grower of hybrid seed corn for Bend Genetics Corporation. It has had two exceptionally good years and has elected to invest its excess funds in bonds. The following selected transactions relate to bonds acquired as an investment by Crane Farms, whose fiscal year ends on December 31. 2022 Jan. 1 Purchased at par $1,080.000 of Dover Corporation 10-year, 7% bonds dated January 1, 2022, directly from the Issuing corporation. The bonds pay interest annually on January 1. Dec. 31 Accrual of interest at year-end on the Dover bonds, Assume that all intervening transactions and adjustments have been properly recorded and the number of bonds owned has not changed from December 31, 2022, to December 31, 2024. 2025 Jan 1 Jan, 1 Dec. 31 Received the annual interest on the Dover bonds. Sold $540,000 of Dover bonds at 110% of face value (110). Accrual of interest at year-end on the Dover bonds. Journalize the listed transactions for the years 2022 and 2025. (Credit account titles are automatically indented when the 2022 Date Debit Credit Jan. 1 Account Titles and Explanation Debt Investments Cash 1080000 1080000 Dec. 31 Interest Receivable Interest Revenue 2025 Date Account Titles and Explanation Debit Credit (To record interest received) (To record sale of bonds)