Jan. 1, 2020 Dec. 31, 2020 Jan. 1, 2021 Jan. 1, 2021 Purchased 40, $1,150, 15% Spiller Company bonds for $46,000. Interest is payable annually on January 1. Accrued interest on Spiller Company bonds. Received interest from Spiller Company bonds. Sold 24 Spiller Company bonds for $26,450. Journalize the above transactions, including the adjusting entry for the accrual of interest on December 31, 2020. (Credit account 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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record receipt of the interest revenue.)