Hidden Village Inc. had the following transactions during the year ended December 31, 2021. The debt investments were purchased to earn interest income. Jan 1 Invested $ 10,000 in a money-market fund. Mar 31 Notified by fund manager that interest of $ 125 had been added to the money- market fund. Apr 1 Purchased a 180-day treasury bill maturing on September 30 for $ 58,600. Jun 30 Notified by fund manager that interest of $ 125 had been added to the money- market fund. Jul 31 Cashed the money-market fund and received $ 10,290. Aug 1 Purchased a 6-month, 3% term deposit for $ 15,000. Sep 30 Received $ 59,500 at maturity of treasury bill. Required: Record the transactions and prepare any December 31, 2021 adjusting entries