Maurer Corporation had these transactions pertaining to debt investments: Jan. 1 Purchased 98 9%, $1,400 Landis Co. bonds for $137,200 cash. Interest is payable semiannually on July 1 and January 1. July 1 Received semiannual interest on Landis Co. bonds. July 1 Sold 27 Landis Co. bonds for $40,600. Your answer is correct. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 125.) Your answer is partially correct. Try again. Prepare the adjusting entry for the accrual of interest on December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 125.)