Ivanhoe Corporation had the following transactions pertaining to debt investments. 1. Purchased 70 Leeds Co. 8% bonds (each with a face value of $1,000) for $70,000 cash. Interest is payable annually on January 1, 2022. 2. Accrued interest on Leeds Co. bonds on December 31, 2022. 3. Received interest on Leeds Co. bonds on January 1, 2023. 4. Sold 60 Leeds Co. bonds for $68,400 on January 1, 2023