Martinez Corporation had the following transactions in debt instruments purchased to earn interest during the year ended December

$31,2024$:

Jan. $1$ Purchased a $180-$day $($six$-$month$)$ Government of Canada treasury bill for $$137,931.$

June $30$ Received $$140,000$ cash when the treasury bill matured.

July $5$ Purchased a money$-$market fund for $$35,000.$

Oct. $1$ Cashed in the money$-$market fund, receiving $$35,240.$

$1$ Purchased a six$-$month, $4\%$ term deposit for $$105,000.$

Dec. $31$ Accrued interest on the term deposit.

prepare the journal entries.