Cullumber Corporation had the following transactions in 2020 and 2021 pertaining to debt investments. 1. Purchased 60 9%, $1,000 Wolfe Co. bonds for $61,500 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 $38,500 on January 1, 2021. Prepare the adjusting entry for the accrual of interest at December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Date Account Titles and Explanation Dec. 31 Interest Receivable Interest Revenue Debit Credit Current Assets Interest Receivable Cullumber Corporation Balance Sheet (Partial) December 31, 2021 +A Cullumber Corporation Income Statement (Partial) For the Year Ended December 31, 2021 Other Revenues and Gains Interest Revenue +A $