Ivanhoe Corporation had the following transactions relating to debt investments: Jan.1. 2022 Purchased 20,$1,300,15% Spiller Company bonds for $26,000. Interest is payable annually on January 1. Dec.31, 2022 Accrued interest on Spiller Company bonds. Jan. 1, 2023 Received interest from Spiller Company bonds. Jan. 1, 2023 Sold 12 Spiller Company bonds for $14,300. Journalize the above transactions, including the adjusting entry for the accrual of interest on December 31, 2022. (List all debit entries before credit entries. Credit account tities are automatically indented when amount is entered. Do not indent monually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Record joumal entries in the order presented in the problem.) (To record receipt of the interest revenue.)