Cullumber Corporation had the following transactions relating to debt investments:

Jan. $1,2025$ Purchased $70,$ $$1,000,14\%$ Oriole Company bonds for $$70,000.$ Interest is payable annually on January $1.$

Dec. $31,2025$ Accrued interest on Oriole Company bonds.

Jan. $1,2026$ Received interest from Oriole Company bonds.

Jan. $1,2026$ Sold $42$ Oriole Company bonds for $$39,900.$

Journalize the above transactions, including the adjusting entry for the accrual of interest on December $31,2025.($List all debit entries before credit entries. 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 $0$ for the amounts. Record journal entries in the order presented in the problem.$)$