Flynn Company purchased 70 Rinehart Company 14%, 10-year, $1, 900 bonds on January 1, 2014, for $133,000. The bonds pay interest semiannually on July 1 and January 1. On January 1, 2015, after receipt of interest. Flynn Company sold 42 of the bonds for $73, 150. Prepare the journal entries to record the transactions described above. (Round answers to 0 decimal places, e g. 15, 250. Credit account titles are automatically indented when 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.)