On April 1, 2021, Whispering Winds Corp. purchased $691,000 of 6% bonds for $718,265 plus accrued interest as an available-for-sale security. Interest is paid on July 1 and January 1 and the bonds mature on July 1, 2026.

The bonds are sold on November 1, 2022 at 103 plus accrued interest. Amortization was recorded when interest was received by the straight-line method. Prepare all entries required to properly record the sale. (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. Round answers to 0 decimal places, e.g. 5,275.)

Account Titles and Explanation	Debit	Credit
(To record amortization)
(To record interest)
(To record the sale of the bonds)