On January 1, 2021, Richetti Ltd. purchased $228,000 of 11%,10-year bonds at face value (100) with the intention of selling the bonds early the next year. Interest is received semi-annually on July 1 and January 1. At December 31, 2021, which is the company's fiscal year end, the bonds were trading in the market at 98 . Assume that Columbia sold the bonds for $223,440 on January 2,2022 . Record the sale of the bonds. (List all debit entries before credit entries. 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 0 for the amounts.)