Jenek Corporation had the following transactions pertaining to debt investments. Jan. 1 Purchased 50 9%, $1,000 Leeds Co. bonds for $50,000 cash. Interest is payable semiannually on July 1 and January 1. July 1 Received semiannual interest on Leeds Co. bonds. July 1 Sold 30 Leeds Co. bonds for $33,000. Instructions (a) Journalize the transactions. (b) Prepare the adjusting entry for the accrual of interest at December 31.