Ivanhoe Company purchased 70 Rinchart Company 10%,10-year, $1,000 bonds on January 1,2022 , for $70,000. The bonds pay interest annually on January 1 . On January 1, 2023, after receipt of interest, Ivanhee Company sold 40 of the bonds for $36,400 Prepare the journal entries to record the transactions described abeve. (List all debit entries before credit entries Credit occount 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 O for the amounts. Recordjournal entries in the order presented in the problem)