Cullumber Corporation had the following transactions in 2020 and 2021 pertaining to debt investments. 1. Purchased 5512%,$1,000 Wolfe Co. bonds for $56,100 cash on January 1,2020 . Interest is payable annually on January 1. 2. Accrued interest on Wolfe Co. bonds on December 31, 2020. 3. Received interest on Wolfe Co. bonds on January 1,2021. 4. Sold 35 Wolfe Co. bonds for $38,150 on January 1,2021. (a) (b) (c) Indicate how interest receivable and interest revenue is reported in the 2021 financial statements, including the amounts