On 1/1/X1, the balance of Interest Receivable is $120. As of December 31st, 20X1, the company owns a $4,000, 10 year 7.5% PNC bond. The bond pays interest each year on 2/1 and 8/1. The PNC bond was sold in February of 20X2. The company purchased a $6,000 15 year 8% Dicks bond on May 15, 20X2. This bond pays interest each year on 5/1 and 11/1. Required: Prepare the necessary adjusting entries for 20X1 and 20X2