On January 2, Shamrock Company purchased 40,10\%, $900 Mikel Company bonds for $36,000 cash. Interest is payable annually on January 1. Journalize the entries to record the purchase of the bonds and the accrual of the annual interest on December 31 . (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)