Grouper Corporation, during the year ended October 31, 2021, had the following transactions for money-market instruments purchased to earn interest: Jan. 2 Purchased a 150-day, $37,200 treasury bill maturing on May 1 for $36,977. May 1 The treasury bill matured. Aug. 1 Invested $60,500 in a money-market fund. Aug. 31 Received notification that $151 of interest had been earned and added to the fund. Sept. 30 Received notification that $151 of interest had been earned and added to the fund. Oct. 1 Purchased a 100-day, 3.3%, $27,900 treasury bill for $27,672. Oct. 15 Cashed the money-market fund and received $60,878. Date Account Titles and Explanation Debit Credit (To record purchase of investment.) (To record maturity of treasury bill investment.) (To record purchase of investment.) (To accrue interest revenue.) (To accrue interest revenue.) (To record purchase of investment.)