On December 2, 2021, Cullumber Furniture Ltd. purchased a $135,000, Canadian government 120-day treasury bill for $134,000. On December 31, $250 of interest had accrued on the treasury bill. On April 1, 2022, the treasury bill matured. Prepare the journal entry to record the purchase of the treasury bill. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Dec. 2 (To record purchase of investment.) Debit Credit Prepare the journal entry to record the accrual of interest from January 1, 2022 to maturity and the receipt of cash on April 1, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Apr. 1 Apr. 1 (To accrue interest revenue.) (To record maturity of treasury bill investment.) Debit Credit