Jenek Corporation had the following transactions pertaining to debt investments. Jan. 1 Purchased 50 8%, $1,500 Leeds Co. bonds for $75,000 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 $51,000. Journalize the transactions. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Prepare the adjusting entry for the accrual of interest at December 31. (Round answers to 0 decimal places, e.g. 5,275. 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 0 for the amounts.)