Cullumber Company had the following transactions pertaining to debt investments.

2022
Jan. 1		Purchased 83, 6%, $1,000 Blossom Company bonds for $83,000 cash. Interest is payable annually on January 1.
Dec 31		Accrued interest on Blossom Company bonds.
2023
Jan 1		Received interest from Blossom Company bonds.
Jan 1		Sold 35 Blossom Company bonds for $43,500.

Journalize the transactions for 2022 and 2023.