Flynn Company purchased 80 Rinehart Company 9%, 10-year, $1,160 bonds on January 1, 2017, for $92,800. The bonds pay interest annually on January 1. On January 1, 2018, after receipt of interest, Flynn Company sold 50 of the bonds for $51,040. 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. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Jan 1 2017
Dec 31 2017
Jan 1 2018
-----------------	to recored receipt of interest	-------	--------
Jan 1 2018
-----------------	to record sale of bonds	-------	--------