On January 1, 2019, Kiwi Corp. bought ten bonds with a face value of $1,000 per bond and a face rate of 8%. Kiwi paid $10,800 for the ten bonds and held them as a short-term investment. The bonds pay interest on January 1 and July 1. Kiwi sells the bonds on October 1, 2019 for $1,100 per bond plus accrued interest. Interest has not been accrued since the last interest payment date. What is the journal entry to record the sale of the bonds