On July 1, 2023 Blue Spruce L.td. purchased 5% bonds having a maturity value of $65,000 for $62.719. The bonds provide the bondholders with a 6% yield. The bonds mature four years later, on July 1, 2027, with interest receivable June 30 and December 31 of each year. Blue Spruce uses the effective interest method to allocate ary unamortized discount or premium. The bonds are accounted for using the FV.OCl model with recycling Bive Spruce has a calendar year end and the fair value of the bonds at December 31.2023 and 2024 was $63,300 and $63,500 respectively. Aswane fair value adjustments are recorded at year end only, immediately after collecting interest on December 31,2024 , the bonds were sold for $63.500. Prepare the entry to record interest received December 31, 2023. (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. List all debit entries before credit entries. Round answers to 0 decimal places, e. g. 5,275.)